Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
Denial of exemption u/s 54F - interpreting the meaning of the word residential house used in Section 54F(1) - assessee even otherwise is entitled to the benefit of exemption u/s 54F(1) of the Act as the assessee owns two apartments in same building and therefore, it has to be treated as one residential unit.
Denial of exemption u/s 54F - interpreting the meaning of the word residential house used in Section 54F(1) - assessee even otherwise is entitled to the benefit of exemption u/s 54F(1) of the Act as the assessee owns two apartments in same building and therefore, it has to be treated as one residential unit.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
