Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
Levy of maximum penalty - penalty imposed on the basis of technical error - non downloading of E-way Bill-01 - The Allahabad High Court reviewed the matter and set aside the penalty. - The technical error in not downloading the E-way Bill-01 was deemed unintentional. The court relied on Division Bench judgments, particularly citing the case of Harley Foods Products Ltd. This precedent emphasized that penalties should not be imposed when there is no deliberate evasion of tax.
Levy of maximum penalty - penalty imposed on the basis of technical error - non downloading of E-way Bill-01 - The Allahabad High Court reviewed the matter and set aside the penalty. - The technical error in not downloading the E-way Bill-01 was deemed unintentional. The court relied on Division Bench judgments, particularly citing the case of Harley Foods Products Ltd. This precedent emphasized that penalties should not be imposed when there is no deliberate evasion of tax.
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