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 ...
Tax in respect of voluntarily disclosed income not refundable - THE INCOME DECLARATION SCHEME, 2016 - Any amount of tax and surcharge paid under section 181 or penalty paid under section 182 in pursuance of a declaration made under section 180 shall not be refundable.
Tax in respect of voluntarily disclosed income not refundable - THE INCOME DECLARATION SCHEME, 2016 - Any amount of tax and surcharge paid under section 181 or penalty paid under section 182 in pursuance of a declaration made under section 180 shall not be refundable.
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