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...
Admission of additional evidences under rule 46A by the CIT(A) - whether in earlier years the declared income of the assessee have been accepted in framing assessment U/s 143(3) of I.T. Act, or not; is an entirely irrelevant consideration for the purpose of admission of Additional Evidences.
Admission of additional evidences under rule 46A by the CIT(A) - whether in earlier years the declared income of the assessee have been accepted in framing assessment U/s 143(3) of I.T. Act, or not; is an entirely irrelevant consideration for the purpose of admission of Additional Evidences.
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