Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
Petitioner challenged appellate orders rejecting refund applications. HC held there are no grounds to invoke extraordinary jurisdiction under Article 226 as statutory appeal lies before Tribunal. Though Tribunal is not constituted, Central Government permitted filing appeal after its constitution. Since impugned orders relate to refund with no demand, pre-deposit of 20% tax demand is not required. Petition closed.
Petitioner challenged appellate orders rejecting refund applications. HC held there are no grounds to invoke extraordinary jurisdiction under Article 226 as statutory appeal lies before Tribunal. Though Tribunal is not constituted, Central Government permitted filing appeal after its constitution. Since impugned orders relate to refund with no demand, pre-deposit of 20% tax demand is not required. Petition closed.
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