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 ...
Export of wooden furniture components - sawn timber - prohibited for export under the Foreign Trade Policy - respondents had a bona fide belief that the subject goods can be legally exported as furniture parts - AT
Export of wooden furniture components - sawn timber - prohibited for export under the Foreign Trade Policy - respondents had a bona fide belief that the subject goods can be legally exported as furniture parts - AT
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