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...
AO has made Shree Jagannath Temple Office to be responsible to collect tax which cannot be a person - It cannot also be 'every person' as referred to Section 206(1C) - The order passed by the Assessing Officer is void ab initio - AT
AO has made Shree Jagannath Temple Office to be responsible to collect tax which cannot be a person - It cannot also be 'every person' as referred to Section 206(1C) - The order passed by the Assessing Officer is void ab initio - AT
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