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 ...
Industrial Incentive Policy of the State of Bihar, 2006 - Whether assessee is eligible for concession when revenue already collected CST at the rate of 4% before the notification reduced the same to 1% - held No - HC
Industrial Incentive Policy of the State of Bihar, 2006 - Whether assessee is eligible for concession when revenue already collected CST at the rate of 4% before the notification reduced the same to 1% - held No - HC
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