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...
Reopening of assessment - return filed was processed u/s 143(1) - ITAT was right that the reopening was based merely on a change of opinion. Not only did he examine the records but came to the conclusion that "there was prima facie no evidence that the liabilities were not ascertained liabilities." - HC
Reopening of assessment - return filed was processed u/s 143(1) - ITAT was right that the reopening was based merely on a change of opinion. Not only did he examine the records but came to the conclusion that "there was prima facie no evidence that the liabilities were not ascertained liabilities." - HC
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