Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
Airlines business - classification - activities of CRS Companies would fall under the category of "online information and database access or retrieval service" - SC dismissed the appeal of the assessee
Airlines business - classification - activities of CRS Companies would fall under the category of "online information and database access or retrieval service" - SC dismissed the appeal of the assessee
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