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...
Claim of LTCG on sale of Mutual Funds - Tribunal committed an error in ignoring the fact that the decision in the case of the assessee for the earlier year was rendered in the background of un-amended section 94 – here, amended section 94 and in particular sub-section(7) had to be applied - HC
Claim of LTCG on sale of Mutual Funds - Tribunal committed an error in ignoring the fact that the decision in the case of the assessee for the earlier year was rendered in the background of un-amended section 94 – here, amended section 94 and in particular sub-section(7) had to be applied - HC
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