Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
Reopening of assessment u/s 147 - Income deemed to accrue or arise in India - writ against the show cause notice - Looking into the spirit of Section 9(1)(i) of the Act, in the context of the contents made in the show cause notice, it is sufficient to form an opinion that the matter requires effective and elaborate adjudication in order to cull out the truth with reference to the pleadings and grounds raised by the petitioner. - HC
Reopening of assessment u/s 147 - Income deemed to accrue or arise in India - writ against the show cause notice - Looking into the spirit of Section 9(1)(i) of the Act, in the context of the contents made in the show cause notice, it is sufficient to form an opinion that the matter requires effective and elaborate adjudication in order to cull out the truth with reference to the pleadings and grounds raised by the petitioner. - HC
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