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 ...
Import of service - Technical inspection and certification - the said technical and inspection service was admittedly provided by the foreign service provider at Russia on behalf of the respondent - no part of such service was performed in India - service is not taxable in the hands of the respondent under the reverse charge mechanism (RCM)
Import of service - Technical inspection and certification - the said technical and inspection service was admittedly provided by the foreign service provider at Russia on behalf of the respondent - no part of such service was performed in India - service is not taxable in the hands of the respondent under the reverse charge mechanism (RCM)
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