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...
Eligibility for deduction of cost of medicines incurred for providing health services - The Appellate Tribunal, after considering the submissions and evidence presented by the appellant, found merit in their argument. They upheld the view that since hospitals purchase medicines to provide them to patients under the RSBY health scheme, the cost of medicines should not be included in the taxable amount.
Eligibility for deduction of cost of medicines incurred for providing health services - The Appellate Tribunal, after considering the submissions and evidence presented by the appellant, found merit in their argument. They upheld the view that since hospitals purchase medicines to provide them to patients under the RSBY health scheme, the cost of medicines should not be included in the taxable amount.
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