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 ...
Disallowance on the ground of section 40A(3) of the Income Tax Act – Cash payment in excess of Rs. 20,000 to Arahtiya - kachcha Arahtiya - purchases were made in the present case in commission agency business from the farmers - no disallowance - HC
Disallowance on the ground of section 40A(3) of the Income Tax Act – Cash payment in excess of Rs. 20,000 to Arahtiya - kachcha Arahtiya - purchases were made in the present case in commission agency business from the farmers - no disallowance - HC
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