Assessee failed to show land as agricultural thus no exemption granted, liable to be assessed
Kerala High Court: A 2-Judge Bench comprising of K.Vinod Chandran and Ashok Menon, JJ. dealt with an appeal against the order of
assessee
Assessee liable under Section 3-B of the U.P. Trade Tax Act, 1948; no error in findings of Tribunal found
Allahabad High Court: A Single Judge Bench comprising of Surya Prakash Kesarwani, J., dealt with a question where petitioner/Assessee was engaged in
Ambiguity in tax exemption provisions to be interpreted in favour of the revenue; 20-year old ratio held not correct: SC
Supreme Court: A five-Judge Constitution Bench speaking through N.V. Ramana, J., while invalidating the ratio of Sun Export Corpn. v. Collector of