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...
Penalty u/s 271C - non-deduction of tax under section 194C/194I - reasonable cause - assessee company has made payment to HUDA on directions of DTCP - assesse was under a bonafide belief that no TDS is required - no penalty.
Penalty u/s 271C - non-deduction of tax under section 194C/194I - reasonable cause - assessee company has made payment to HUDA on directions of DTCP - assesse was under a bonafide belief that no TDS is required - no penalty.
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