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...
Depreciation on plant and machinery of non-functional units - depreciation was allowable on the basis of concept of block of assets - The Revenue is not put to any loss by adopting such method - AT
Depreciation on plant and machinery of non-functional units - depreciation was allowable on the basis of concept of block of assets - The Revenue is not put to any loss by adopting such method - AT
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