Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
Valuation - sale of vehicles - discount allowed by issue of credit notes - Tribunal was not justified in rejecting the claim of the applicant by holding that the assessee is not entitled for the Trade Discount - HC
Valuation - sale of vehicles - discount allowed by issue of credit notes - Tribunal was not justified in rejecting the claim of the applicant by holding that the assessee is not entitled for the Trade Discount - HC
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