Preliminary reassessment proceedings generally require statutory remedies unless jurisdiction is wholly absent or mandatory conditions are patently br...
Agricultural land classification requires cumulative factual indicators, while industrial-purpose land and absent agricultural use defeat reinvestment...
Composite residential flat exemption upheld where supplementary agreement merged adjoining units and additional evidence supported the taxpayer's inve...
Penalty under Section 114(iii) of the Customs Act imposed - vessel was sailed on 26.1.2007 without obtaining Let export order - As the appellant has not violated the provisions, no penalty - AT
Penalty under Section 114(iii) of the Customs Act imposed - vessel was sailed on 26.1.2007 without obtaining Let export order - As the appellant has not violated the provisions, no penalty - AT
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