Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
Allowable expenditure of "Education Cess” - The Supreme Court set aside the impugned judgment and allowed the appeal of the Revenue, affirming that "Education Cess" cannot be treated as an expenditure.
Allowable expenditure of "Education Cess” - The Supreme Court set aside the impugned judgment and allowed the appeal of the Revenue, affirming that "Education Cess" cannot be treated as an expenditure.
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