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 ...
Entitled to interest on the amount of refund u/s 244A - Refund of excess TDS - there is no reason to deny payment of interest to the deductor who had deducted tax at source and deposited the same with the Treasury.
Entitled to interest on the amount of refund u/s 244A - Refund of excess TDS - there is no reason to deny payment of interest to the deductor who had deducted tax at source and deposited the same with the Treasury.
Note: It is a system-generated summary and is for quick reference only.