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 ...
Rental income received by the Assessee - owners of the property have allowed the assessee firm to create sub-tenancy with the regard to the premises - assessee is the deemed owner of the premises u/s 27(iiib) - to be taxed as Income from House property and not as Income from Other sources.
Rental income received by the Assessee - owners of the property have allowed the assessee firm to create sub-tenancy with the regard to the premises - assessee is the deemed owner of the premises u/s 27(iiib) - to be taxed as Income from House property and not as Income from Other sources.
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