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...
Levy of penalty u/s 271(1)(c) - the purchases made by the assessee to some extent are non-genuine, and therefore profit element involved in such purchases deserves to be assessed as income of the assessee - No Penalty.
Levy of penalty u/s 271(1)(c) - the purchases made by the assessee to some extent are non-genuine, and therefore profit element involved in such purchases deserves to be assessed as income of the assessee - No Penalty.
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