Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
Deemed dividend addition u/s 2(22)(e) - assessee tried to circumvent the alleged loan and advances by furnishing an unregistered sale agreement, which was later not acted upon by both the parties even now - additions confirmed - AT
Deemed dividend addition u/s 2(22)(e) - assessee tried to circumvent the alleged loan and advances by furnishing an unregistered sale agreement, which was later not acted upon by both the parties even now - additions confirmed - AT
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