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...
Scope of working partner within the meaning of Explanation 4 to Section 40(b)? - the assessee is not a partner of the firm - He is only representing the actual partner. Accordingly, AO was justified in holding that the assessee cannot be considered as working partner - AT
Scope of working partner within the meaning of Explanation 4 to Section 40(b)? - the assessee is not a partner of the firm - He is only representing the actual partner. Accordingly, AO was justified in holding that the assessee cannot be considered as working partner - AT
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