Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
Revision order u/s. 263 - CIT(A) was not justified in directing additional claim of ₹ 20 lakhs based on the fresh claim by the assessee. The provisions of section 263 of the Act is for the benefit of Revenue and not for assessee.
Revision order u/s. 263 - CIT(A) was not justified in directing additional claim of ₹ 20 lakhs based on the fresh claim by the assessee. The provisions of section 263 of the Act is for the benefit of Revenue and not for assessee.
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