Government water works contract GST concession applied before its withdrawal, while contractual tax reimbursement claims lay outside advance-ruling sc...
Stamp valuation increases after registration-fee payment led to deletion of property-purchase addition within tolerance and without valuation referral...
Agricultural land located within municipal limits is a capital asset, while aerial-distance and population criteria apply only to land outside those limits. Municipal jurisdiction on the transfer date must be established through underlying official material rather than an unproduced report, requiring fresh verification. An agricultural-land reinvestment exemption may be claimed for the first time before the Tribunal where relevant facts are already on record, but depends on proof of prior agricultural use and the qualifying purpose of replacement land. Stamp-duty valuation adjustment on purchase also requires reconsideration after determining whether the taxpayer disputes the value. All issues require fresh adjudication after evidence and hearing.
Agricultural land located within municipal limits is a capital asset, while aerial-distance and population criteria apply only to land outside those limits. Municipal jurisdiction on the transfer date must be established through underlying official material rather than an unproduced report, requiring fresh verification. An agricultural-land reinvestment exemption may be claimed for the first time before the Tribunal where relevant facts are already on record, but depends on proof of prior agricultural use and the qualifying purpose of replacement land. Stamp-duty valuation adjustment on purchase also requires reconsideration after determining whether the taxpayer disputes the value. All issues require fresh adjudication after evidence and hearing.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
