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 ...
100% EOU - Liability of interest - even though the duty is voluntarily paid being not paid at the time of de-bonding, voluntarily as per Sub-scion (2B) of Sec 11A, interest is required to paid for the period of default as mentioned in the said provision - AT
100% EOU - Liability of interest - even though the duty is voluntarily paid being not paid at the time of de-bonding, voluntarily as per Sub-scion (2B) of Sec 11A, interest is required to paid for the period of default as mentioned in the said provision - AT
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