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 ...
Unexplained sundry creditors u/s. 68 - there is a marked difference between the credit representing a liability payable by the assessee and a credit representing monies received from another person - It is because of this distinction a liability for purchase cannot be added u/s. 68.
Unexplained sundry creditors u/s. 68 - there is a marked difference between the credit representing a liability payable by the assessee and a credit representing monies received from another person - It is because of this distinction a liability for purchase cannot be added u/s. 68.
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