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 account of advertisement expenses – There is no concept of “deferred revenue expenditure“ in the Income-tax Act. The expenditure is either “revenue“ or “capital“ in nature. - AT
Disallowance on account of advertisement expenses – There is no concept of “deferred revenue expenditure“ in the Income-tax Act. The expenditure is either “revenue“ or “capital“ in nature. - AT
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