Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
Validity of the assessment order passed u/s 153C read with Section 153A and 143(3) - satisfaction of the AO of the person searched is essential for assuming the jurisdiction u/s 153C by the AO of such other person - notice u/s 153C issued by the AO of the person searched lacks jurisdiction which is not curable by virtue of provision of Section 292B - AT
Validity of the assessment order passed u/s 153C read with Section 153A and 143(3) - satisfaction of the AO of the person searched is essential for assuming the jurisdiction u/s 153C by the AO of such other person - notice u/s 153C issued by the AO of the person searched lacks jurisdiction which is not curable by virtue of provision of Section 292B - AT
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