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 ...
Disallowance u/s. 40A(3) - making payments in cash - the assessee has also pleaded absence of bank account at Bathinda as among the reasons, which is plainly frivolous.
Disallowance u/s. 40A(3) - making payments in cash - the assessee has also pleaded absence of bank account at Bathinda as among the reasons, which is plainly frivolous.
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