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 ...
Levy of fees u/s 234E - transfer of immovable property - the contention of inapplicability of section 194IA is redundant and is not available to be taken by the assessee - TDS statements in Form no.26QB also comes within the ambit of section 200(3) - Demand confirmed.
Levy of fees u/s 234E - transfer of immovable property - the contention of inapplicability of section 194IA is redundant and is not available to be taken by the assessee - TDS statements in Form no.26QB also comes within the ambit of section 200(3) - Demand confirmed.
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