Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
Registration u/s 12AA(3) cancelled - no evidence on the part of the department that the assessee had applied the rent received from the commercial property for non-charitable purpose - in favor of assessee - HC
Registration u/s 12AA(3) cancelled - no evidence on the part of the department that the assessee had applied the rent received from the commercial property for non-charitable purpose - in favor of assessee - HC
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