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...
Nature of amount appropriated towards the Sinking Funds - The income was used by the assessee and for the assessee and the assessee retained the benefit arising therefrom - it is the part of rent and taxable as revenue receipt - HC
Nature of amount appropriated towards the Sinking Funds - The income was used by the assessee and for the assessee and the assessee retained the benefit arising therefrom - it is the part of rent and taxable as revenue receipt - HC
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