Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
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Penalty u/s 271(1)(b) - failure to comply with statutory notices issued u/s 142(1) - it is difficult to gather all the required information within a short period i.e 7 to 15 days - No penalty - AT
Penalty u/s 271(1)(b) - failure to comply with statutory notices issued u/s 142(1) - it is difficult to gather all the required information within a short period i.e 7 to 15 days - No penalty - AT
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