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...
TDS u/s 194C or 192 - non deduction of TDS on payment of wages to the labourers - the wages in the instant case are covered under section 192 of the Act. Therefore the provisions of section 194C are not applicable - AT
TDS u/s 194C or 192 - non deduction of TDS on payment of wages to the labourers - the wages in the instant case are covered under section 192 of the Act. Therefore the provisions of section 194C are not applicable - AT
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