Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
As the assessee being eligible u/s 80IAB for a particular block of years it will not make any impact to the Revenue if the deduction u/s 80IAB is allowed for prior period water charges also when the raw water charges in the year under appeal has not been questioned by the AO - AT
As the assessee being eligible u/s 80IAB for a particular block of years it will not make any impact to the Revenue if the deduction u/s 80IAB is allowed for prior period water charges also when the raw water charges in the year under appeal has not been questioned by the AO - AT
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