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...
Constitutional validity of Electoral Bond Scheme and the provisions of the Finance Act 2017 which amended the provisions of the Representation of People Act 1951 and the Income Tax Act 1961 - The Supreme Court ruled the Electoral Bond Scheme and related amendments unconstitutional due to violations of citizens' right to information and arbitrariness. It mandated disclosure of transaction details by the State Bank of India within set deadlines, rejecting pleas for extension citing complexity. The Election Commission was tasked with compiling and publishing the disclosed information.
Constitutional validity of Electoral Bond Scheme and the provisions of the Finance Act 2017 which amended the provisions of the Representation of People Act 1951 and the Income Tax Act 1961 - The Supreme Court ruled the Electoral Bond Scheme and related amendments unconstitutional due to violations of citizens' right to information and arbitrariness. It mandated disclosure of transaction details by the State Bank of India within set deadlines, rejecting pleas for extension citing complexity. The Election Commission was tasked with compiling and publishing the disclosed information.
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