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 ...
Claim of deduction of interest paid on interest bearing maintenance security deposit to the members - There is no prohibition in Section 57 (iii) under which deduction of interest is eligible to the assessee society.
Claim of deduction of interest paid on interest bearing maintenance security deposit to the members - There is no prohibition in Section 57 (iii) under which deduction of interest is eligible to the assessee society.
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