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...
Attachment of cash credit account - Section 83 of the GST Act - the interest of the revenue could be said to be secured for the time being with the provisional attachment of the immovable properties - We are of the view, having regard to the balance in one of the current account that the writ applicant should be permitted to operate the current account - The provisional attachment is ordered to be lifted. - HC
Attachment of cash credit account - Section 83 of the GST Act - the interest of the revenue could be said to be secured for the time being with the provisional attachment of the immovable properties - We are of the view, having regard to the balance in one of the current account that the writ applicant should be permitted to operate the current account - The provisional attachment is ordered to be lifted. - HC
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