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 ...
Scope of Section 115 BBC on trust - Registration under Section 12A denied - anonymous donations received by the Assessee would qualify for deduction and it cannot be included in its assessable income. - HC
Scope of Section 115 BBC on trust - Registration under Section 12A denied - anonymous donations received by the Assessee would qualify for deduction and it cannot be included in its assessable income. - HC
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