Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
Penalty u/s 271D and 271E - violation u/s 269SS&T - When assessee has to buy fertilizer to a huge extent depend upon monsoon and necessity of the farmers also. Keeping in these aspects assessee has to carry his business. - No penalty - AT
Penalty u/s 271D and 271E - violation u/s 269SS&T - When assessee has to buy fertilizer to a huge extent depend upon monsoon and necessity of the farmers also. Keeping in these aspects assessee has to carry his business. - No penalty - AT
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