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 ...
Profiteering - benefit of tax reduction not passed on - Johnson & Johnson Baby Shampoo 100 ml. - assessee had deliberately charged the enhanced prices with an intention to pocket the amount which he was bound to pass on to the recipients.
Profiteering - benefit of tax reduction not passed on - Johnson & Johnson Baby Shampoo 100 ml. - assessee had deliberately charged the enhanced prices with an intention to pocket the amount which he was bound to pass on to the recipients.
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