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 ...
Service tax - business of real estate development and construction residential houses - for the period prior to 1-7-2010, the appellant’s activity cannot be treated as service provided by them to their customers - AT
Service tax - business of real estate development and construction residential houses - for the period prior to 1-7-2010, the appellant’s activity cannot be treated as service provided by them to their customers - AT
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