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...
Classification of goods – EPCG Scheme - import of galvanized sheets, nut bolts, angles and frames of GI sheet - The import item cannot be considered as capital goods the question of its coverage under Export Promotion Capital Goods (EPCG) Scheme would not arise at all - AT
Classification of goods – EPCG Scheme - import of galvanized sheets, nut bolts, angles and frames of GI sheet - The import item cannot be considered as capital goods the question of its coverage under Export Promotion Capital Goods (EPCG) Scheme would not arise at all - AT
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