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Code
HC
Jurisdiction
Indian
HC:Re assessment after 4 years only where omission or failure of assessee to…
HC:Reopening assessment after four years valid in case facts not disclosed
HC:Mere postponement of liability to pay interest did not amount to discharge…
HC:Charitable trust eligible for exemption u/s 10(23) even if income from…
HC:Omission or failure to disclose facts essential to reopen assessment u/s 147
HC:Annual value determined based on municipal value
HC:Standard rent more reliable method for annual letting value
HC:Transfer includes relinquishment of right to purchase
HC: Reopening assessment after 4 years in case of failure or omission to…
HC: Rule ‘per-in-curium’ has limited application, only in rare cases
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