Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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Nature of amount deposited as per the direction of the Court - GVAT - Such amount cannot be termed as an amount of tax paid as envisaged under sub-section (1) of section 36 of the GVAT Act - refund allowed - HC
Nature of amount deposited as per the direction of the Court - GVAT - Such amount cannot be termed as an amount of tax paid as envisaged under sub-section (1) of section 36 of the GVAT Act - refund allowed - HC
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