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 ...
Option to pay 25% of the service tax towards penalty under Section 78 - assessee given an option to pay 25% of the service tax towards penalty under Section 78 of Finance Act, 1994 within 30 days of the communication of order.... - AT
Option to pay 25% of the service tax towards penalty under Section 78 - assessee given an option to pay 25% of the service tax towards penalty under Section 78 of Finance Act, 1994 within 30 days of the communication of order.... - AT
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