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 ...
Stay application - Cenvat Credit - Nexus between output service and input service - Asking an assessee to prove nexus for each and every credit with output service can only be a attempt to tire out the assessee which should not be asked - AT
Stay application - Cenvat Credit - Nexus between output service and input service - Asking an assessee to prove nexus for each and every credit with output service can only be a attempt to tire out the assessee which should not be asked - AT
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