Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
Levying penalty u/s 271(1)(c) - whatever entries were passed in the books were passed in the bona fide manner. No penalty is leviable for violation of deeming provisions
Levying penalty u/s 271(1)(c) - whatever entries were passed in the books were passed in the bona fide manner. No penalty is leviable for violation of deeming provisions
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