Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
Interest-free loans to its wholly owned subsidiary - fact noticed by AO would establish a direct nexus with the borrowings made by the assessee and loans granted by the assessee. - Addition confirmed. - HC
Interest-free loans to its wholly owned subsidiary - fact noticed by AO would establish a direct nexus with the borrowings made by the assessee and loans granted by the assessee. - Addition confirmed. - HC
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