Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
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Year in which income to be taxed - rate of tax remained the same in the present assessment year and subsequent assessment year - the dispute raised by the Revenue is entirely academic or at best may have a minor tax effect - SC
Year in which income to be taxed - rate of tax remained the same in the present assessment year and subsequent assessment year - the dispute raised by the Revenue is entirely academic or at best may have a minor tax effect - SC
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