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 ...
Revenue Recognition - Reimbursement of advance tax - it cannot be said that the amount disputed by APTRANSCO has really accrued only because, the assessee company has raised the bill - AT
Revenue Recognition - Reimbursement of advance tax - it cannot be said that the amount disputed by APTRANSCO has really accrued only because, the assessee company has raised the bill - AT
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