https://www.taxtmi.com/caselaws?id=163124 The Kerala High Court disposed of the revision petition, instructing the assessing authority to consider the form 18 declarations for concessional tax rates without being influenced by the Tribunal's remarks. The Court emphasized the need for an independent assessment, directing that the assessing authority base its decision solely on the form 18 declarations provided by the petitioner. This decision aimed to ensure a fair evaluation of the concessional tax rate claim, upholding principles of unbiased judgment in tax assessments. en-us Tue, 18 Mar 2008 00:00:00 +0530 Wed, 10 Dec 2014 13:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163124 The Kerala High Court disposed of the revision petition, instructing the assessing authority to consider the form 18 declarations for concessional tax rates without being influenced by the Tribunal's remarks. The Court emphasized the need for an independent assessment, directing that the assessing authority base its decision solely on the form 18 declarations provided by the petitioner. This decision aimed to ensure a fair evaluation of the concessional tax rate claim, upholding principles of unbiased judgment in tax assessments. Case-Laws VAT and Sales Tax Tue, 18 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163124