Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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MAT applicability - The provisions of section 115JB of the act are not applicable in the case of the Banks and the amendment brought in section 115JB of the Act read with Explanation 3 thereon by the Finance Act 2012 is applicable only with effect from Asst Year 2013-14- AT
MAT applicability - The provisions of section 115JB of the act are not applicable in the case of the Banks and the amendment brought in section 115JB of the Act read with Explanation 3 thereon by the Finance Act 2012 is applicable only with effect from Asst Year 2013-14- AT
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