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 ...
Effective date for set up of business – The business of the appellant had been setup as the assessee had acquired the necessary infrastructure and had also started making payment of salary and wages - HC
Effective date for set up of business – The business of the appellant had been setup as the assessee had acquired the necessary infrastructure and had also started making payment of salary and wages - HC
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