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...
CENVAT Credit - inputs - plastic household buckets - kitchen containers - to be considered as inputs or not - , the value of the buckets are buried into the business income alone. It is an admitted fact that the appellant have not collected any consideration separately for bucket and hence the cost of the buckets was not charged on the customers separately - Credit allowed - AT
CENVAT Credit - inputs - plastic household buckets - kitchen containers - to be considered as inputs or not - , the value of the buckets are buried into the business income alone. It is an admitted fact that the appellant have not collected any consideration separately for bucket and hence the cost of the buckets was not charged on the customers separately - Credit allowed - AT
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