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...
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Estimation of the annual value of the property - The income of the assessee both from leasing the space as well as providing maintenance services had to be considered only under the head income from business.
Estimation of the annual value of the property - The income of the assessee both from leasing the space as well as providing maintenance services had to be considered only under the head income from business.
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