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 ...
Exemption u/s 10(23C) - assessee is a school of “Sanatam Dharma Paracharak Sabha” - when the assessee was running a school for educational purposes and not for earning profit, then it was entitled to the exemption u/s 10(23C)(vi)
Exemption u/s 10(23C) - assessee is a school of “Sanatam Dharma Paracharak Sabha” - when the assessee was running a school for educational purposes and not for earning profit, then it was entitled to the exemption u/s 10(23C)(vi)
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