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 ...
Deduction u/s 80-IE - fresh claim after substantial expansion - assessee had earlier claimed deduction u/s 80IB and also u/s 10C - assessee is entitled to claim deduction u/s 80IE which is for making specific states industrially advanced States as well - AT
Deduction u/s 80-IE - fresh claim after substantial expansion - assessee had earlier claimed deduction u/s 80IB and also u/s 10C - assessee is entitled to claim deduction u/s 80IE which is for making specific states industrially advanced States as well - AT
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