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...
Nature of income from ‘Dilli Haat.’ - income of ₹ 1.82 crore earned by the assessee from use of craft stalls on 15 days basis is ‘Business income’ and has been erroneously considered by the authorities below as ‘Income from house property’. - AT
Nature of income from ‘Dilli Haat.’ - income of ₹ 1.82 crore earned by the assessee from use of craft stalls on 15 days basis is ‘Business income’ and has been erroneously considered by the authorities below as ‘Income from house property’. - AT
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