Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
Partially rejection of books - assessee incurred the expenses for it’s two activities hence AO cannot reject books partially and if the books of the accounts are rejected then the income from both the sources needs to be estimated and no separate addition for commission payment or u/s 41(1) is called for
Partially rejection of books - assessee incurred the expenses for it’s two activities hence AO cannot reject books partially and if the books of the accounts are rejected then the income from both the sources needs to be estimated and no separate addition for commission payment or u/s 41(1) is called for
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