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 ...
Disallowance of 30% of labour charges - was made for a reason that selfmade vouchers did not carry the addresses of the payees - assessee failed to discharged its onus for supporting its claim - AT
Disallowance of 30% of labour charges - was made for a reason that selfmade vouchers did not carry the addresses of the payees - assessee failed to discharged its onus for supporting its claim - AT
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