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...
Reopening of assessment - marriage expenses and jewellery gifted at the time of marriage - The assessee has given list of persons who have given shagun at the time of marriage of daughter of the assessee. - Addition made by the AO without verification cannot sustain, deleted - AT
Reopening of assessment - marriage expenses and jewellery gifted at the time of marriage - The assessee has given list of persons who have given shagun at the time of marriage of daughter of the assessee. - Addition made by the AO without verification cannot sustain, deleted - AT
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