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 ...
Keyman Insurance Policy or is an investment policy – transfer of the policy two day before completion of three years in favor of key partner - It is a colourful method adopted to evade tax - AT
Keyman Insurance Policy or is an investment policy – transfer of the policy two day before completion of three years in favor of key partner - It is a colourful method adopted to evade tax - AT
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