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 ...
Payment of rent and claim of deduction against rent received - rent paid by the assessee can by no stretch of imagination be considered as expenditure incurred for earning the rent from subletting income..... - AT
Payment of rent and claim of deduction against rent received - rent paid by the assessee can by no stretch of imagination be considered as expenditure incurred for earning the rent from subletting income..... - AT
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