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Extend HRA tax benefit to home loans as well: Budget 2023

Only net result of unaccounted purchases & unaccounted sales needs to be taxed: ITAT

AO cannot examine any other issue except the issue as selected for limited scrutiny assessment: ITAT

TDS Return Late fee u/s 234E can be levied only after 01-06-2015: ITAT

IT support services do not satisfy the make available test: ITAT
