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...
Addition u/s 68 - the assessee has furnished all the evidences proving identity and creditworthiness of the investors and genuineness of the transactions - AO simply harped on the non production of directors of the assessee and share subscribing companies to make the addition which is not correct - Additions deleted - AT
Addition u/s 68 - the assessee has furnished all the evidences proving identity and creditworthiness of the investors and genuineness of the transactions - AO simply harped on the non production of directors of the assessee and share subscribing companies to make the addition which is not correct - Additions deleted - AT
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