Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
Issue was not raised before Commissioner (Appeal) or CESTAT - the appeal shall be heard only on the question so formulated, this court is of the view that the applicant is not entitled to the relief prayed for in the present application. - HC
Issue was not raised before Commissioner (Appeal) or CESTAT - the appeal shall be heard only on the question so formulated, this court is of the view that the applicant is not entitled to the relief prayed for in the present application. - HC
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