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 ...
Genuineness of the donations – Benefit of exemption u/s 11 and 12 - the benefit of sections 11 & 12 in computing the income received on account of donations from identified donors cannot be denied - AT
Genuineness of the donations – Benefit of exemption u/s 11 and 12 - the benefit of sections 11 & 12 in computing the income received on account of donations from identified donors cannot be denied - AT
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