Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
Power of the AO to rectify mistake of his super senior officer u/s 154 - tax calculation mistake - hierarchy of the Departmental structure - AO is not validly entitled and empowered to rectify mistake of his super senior officer - Sole grievance of assessee is allowed. - AT
Power of the AO to rectify mistake of his super senior officer u/s 154 - tax calculation mistake - hierarchy of the Departmental structure - AO is not validly entitled and empowered to rectify mistake of his super senior officer - Sole grievance of assessee is allowed. - AT
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