Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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Salary and interest paid to partners - it was not the first year of the partnership firm and there was no change in the partnership - AO had not established how and in what manner, the assessee failed to comply with the provisions of section 184 - deduction allowed - AT
Salary and interest paid to partners - it was not the first year of the partnership firm and there was no change in the partnership - AO had not established how and in what manner, the assessee failed to comply with the provisions of section 184 - deduction allowed - AT
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