Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
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Denial of refund claim - Bar of limitation - Even on belated production of statutory forms (‘C’ Forms and ‘H’ Forms), the statutory authority is bound to take into consideration the same and give the benefit of reduction of the tax. - HC
Denial of refund claim - Bar of limitation - Even on belated production of statutory forms (‘C’ Forms and ‘H’ Forms), the statutory authority is bound to take into consideration the same and give the benefit of reduction of the tax. - HC
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