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 ...
Anti-profiteering - Failure to pass on the benefit of Input tax credit - Construction service - assessee directed to reduce the price to be realized from the buyers of the flats in commensurate with the benefit of ITC received by him - Amount directed to be returned to the buyers with interest @18%
Anti-profiteering - Failure to pass on the benefit of Input tax credit - Construction service - assessee directed to reduce the price to be realized from the buyers of the flats in commensurate with the benefit of ITC received by him - Amount directed to be returned to the buyers with interest @18%
Note: It is a system-generated summary and is for quick reference only.