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 ...
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TDS u/s 194C - Non deduction of tds on reimbursement of expenses made to group companies without any markup - In the case of reimbursement of expenses, the expenditure incurred is related to the person who has not made the original payment - No TDS liability - AT
TDS u/s 194C - Non deduction of tds on reimbursement of expenses made to group companies without any markup - In the case of reimbursement of expenses, the expenditure incurred is related to the person who has not made the original payment - No TDS liability - AT
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