Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Exemption from payment of sales tax - poultry farm on leased land - exemption was rejected on the ground that the assessee was not the owner of the land where the farm was conducted - owning a land and owning a farm are too entirely different concepts and that without owning any land, one can own and run a farm. - There are no perversity in the order of the Sales Tax Appellate Tribunal in granting exemption to the assessee - HC
Exemption from payment of sales tax - poultry farm on leased land - exemption was rejected on the ground that the assessee was not the owner of the land where the farm was conducted - owning a land and owning a farm are too entirely different concepts and that without owning any land, one can own and run a farm. - There are no perversity in the order of the Sales Tax Appellate Tribunal in granting exemption to the assessee - HC
Note: It is a system-generated summary and is for quick reference only.