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 ...
Difference between the value reflected in ST3 returns and as shown in the Income ledger of the appellant - there is otherwise no evidence on record to reflect any clandestine providing of services or undervaluing the services - stay granted - AT
Difference between the value reflected in ST3 returns and as shown in the Income ledger of the appellant - there is otherwise no evidence on record to reflect any clandestine providing of services or undervaluing the services - stay granted - AT
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