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...
Addition of undisclosed income on the basis of loose sheets found at the time of search - Though there was a retraction of those statements by the assessee, those retractions were rightly rejected on the appreciation of the return filed - HC
Addition of undisclosed income on the basis of loose sheets found at the time of search - Though there was a retraction of those statements by the assessee, those retractions were rightly rejected on the appreciation of the return filed - HC
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