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 ...
Penalty u/s 271(1)(c) – Inaccurate particulars of income – Penalty u/s 271(1)(c) – Inaccurate particulars of income – Expenses on education of son of managing director named as Staff and labour training expenses - AT
Penalty u/s 271(1)(c) – Inaccurate particulars of income – Penalty u/s 271(1)(c) – Inaccurate particulars of income – Expenses on education of son of managing director named as Staff and labour training expenses - AT
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