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 ...
Adjustment of the service tax already paid under the wrong head - Commissioner directed to make the adjustment of the service tax which has already been paid to the Government exchequer in the proper head - demand set aside - AT
Adjustment of the service tax already paid under the wrong head - Commissioner directed to make the adjustment of the service tax which has already been paid to the Government exchequer in the proper head - demand set aside - AT
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