Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
Accrual of income - real income - whether the rate of interest by the assessee on the ICD @ 7.5% p.a. could have been enhanced by the AO or not? - AO cannot step into the shoes of the businessman to hold that he should have maximum profit from the transaction - AT
Accrual of income - real income - whether the rate of interest by the assessee on the ICD @ 7.5% p.a. could have been enhanced by the AO or not? - AO cannot step into the shoes of the businessman to hold that he should have maximum profit from the transaction - AT
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