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 ...
LTCG - assessee is entitled for claim of benefit u/s 54 of expenditure incurred by the assessee to make the said new residential house purchased by the assessee ‘habitable’ fit for living for residential purposes by the assessee - AT
LTCG - assessee is entitled for claim of benefit u/s 54 of expenditure incurred by the assessee to make the said new residential house purchased by the assessee ‘habitable’ fit for living for residential purposes by the assessee - AT
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