Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
On-money receipts - reliance on What's App chat of employees - presumption u/s 292C - the exception herein is the assessee’s “whatsapp” chats seized from its authorized staff accounts which have been nowhere disputed. And also that the said chats as well as learned lower authorities duly corroborates the fact that the corresponding heads therein in lieu of on-money payment is allotment of parking space only. - AT
On-money receipts - reliance on What's App chat of employees - presumption u/s 292C - the exception herein is the assessee’s “whatsapp” chats seized from its authorized staff accounts which have been nowhere disputed. And also that the said chats as well as learned lower authorities duly corroborates the fact that the corresponding heads therein in lieu of on-money payment is allotment of parking space only. - AT
Note: It is a system-generated summary and is for quick reference only.