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...
Levy of penalty where the appellant paid entire tax liability and interest - relief u/s 73(3) - unless there is a case of active suppression, provisions of Section 73 (3) should be extended. - AT
Levy of penalty where the appellant paid entire tax liability and interest - relief u/s 73(3) - unless there is a case of active suppression, provisions of Section 73 (3) should be extended. - AT
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