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...
Revision u/s 263 - there was no error in the order of the AO vis-à-vis the issue of the assessee having not deducted tax at source on any alleged granules work payment made to its related parties warranting disallowance of expenses @ 30% - PCIT surely was misguided by the incorrect words used by the Tax Auditor in the Tax Audit Report - Revision order set aside - AT
Revision u/s 263 - there was no error in the order of the AO vis-à-vis the issue of the assessee having not deducted tax at source on any alleged granules work payment made to its related parties warranting disallowance of expenses @ 30% - PCIT surely was misguided by the incorrect words used by the Tax Auditor in the Tax Audit Report - Revision order set aside - AT
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