Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
Addition on issued capital u/s 68 - share application money - the assessee discharged the onus cast upon it to prove the identity and creditworthiness of the share applicant and genuineness of the transaction - AT
Addition on issued capital u/s 68 - share application money - the assessee discharged the onus cast upon it to prove the identity and creditworthiness of the share applicant and genuineness of the transaction - AT
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