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 80IB - Additional income - disclosure of income made during the survey proceedings does not mean that the income is to be treated as income from other sources. - such income in the absence of contrary evidences is arising from the business activities of the assessee.
Deduction u/s 80IB - Additional income - disclosure of income made during the survey proceedings does not mean that the income is to be treated as income from other sources. - such income in the absence of contrary evidences is arising from the business activities of the assessee.
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