Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
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Capital gain on transfer of shares outside India - For applicability of Explanation 5 of the section 9 it is sufficient to state that the explanation covers the non residents and not a resident entity - AT
Capital gain on transfer of shares outside India - For applicability of Explanation 5 of the section 9 it is sufficient to state that the explanation covers the non residents and not a resident entity - AT
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