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...
Bank branch classification as ‘Rural’ or ‘Urban’ – Writing off bad debts under section 36(1)(viia) – A bad debt cannot be refused merely because of assessing officer's perception collateral securities should have been taken - AT
Bank branch classification as ‘Rural’ or ‘Urban’ – Writing off bad debts under section 36(1)(viia) – A bad debt cannot be refused merely because of assessing officer's perception collateral securities should have been taken - AT
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