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...
Method of accounting - Valuation of closing stock - Addition of CENVAT Credit receivable - We observe that inclusive method of accounting has not altered the resultant profits and a revenue neutral exercise over a period of time. - additions deleted - AT
Method of accounting - Valuation of closing stock - Addition of CENVAT Credit receivable - We observe that inclusive method of accounting has not altered the resultant profits and a revenue neutral exercise over a period of time. - additions deleted - AT
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