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 ...
Denial of refund claim - short supply of goods - whatever amount they have received less from the buyer, they are entitled to take refund of the duty component involved in the deducted amount. - AT
Denial of refund claim - short supply of goods - whatever amount they have received less from the buyer, they are entitled to take refund of the duty component involved in the deducted amount. - AT
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