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 ...
Classification of services - "Works Contract" or "Composite Supply" - rate of GST - Central GST authorities and State GST authorities have expressed two different views on classification of services and applicable rate of tax - Matter referred to Appellate Authority for Advance Ruling.
Classification of services - "Works Contract" or "Composite Supply" - rate of GST - Central GST authorities and State GST authorities have expressed two different views on classification of services and applicable rate of tax - Matter referred to Appellate Authority for Advance Ruling.
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