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...
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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