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...
Claim of deduction u/s. 37 in respect of amounts paid to GVF - there is nothing on record to suggest that trademark in question, had any marketable value and that the Assessee used said trademark for purpose of its products - Expenses not allowed.
Claim of deduction u/s. 37 in respect of amounts paid to GVF - there is nothing on record to suggest that trademark in question, had any marketable value and that the Assessee used said trademark for purpose of its products - Expenses not allowed.
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