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...
Urgent interim relief exception permits commercial suit without pre-institution mediation where immediate disclosure and asset protection are genuinel...
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Status of indeterminate trust - the names of the beneficiaries are not specified in the trust and the individual shares of the beneficiaries are not ascertainable on the date of the institution of the trust. Therefore, the assessee cannot be categorised itself as a determinate trust - AT
Status of indeterminate trust - the names of the beneficiaries are not specified in the trust and the individual shares of the beneficiaries are not ascertainable on the date of the institution of the trust. Therefore, the assessee cannot be categorised itself as a determinate trust - AT
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