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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Assessing officer has not applied his mind to the issue raised by the assessee; therefore, the non application of mind to the issue raised by the assessee with regard to carried forward losses and depreciation is an error within the meaning of section 263 - AT
Assessing officer has not applied his mind to the issue raised by the assessee; therefore, the non application of mind to the issue raised by the assessee with regard to carried forward losses and depreciation is an error within the meaning of section 263 - AT
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