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 ...
Addition u/s 40A(3) - cash payments made by the assessee to the agriculturists/farmers for purchase of land - CIT-A have found that the assessee has failed to prove the stand taken by him that the transaction took place at the place where there were no banking facilities. The aforesaid finding has been affirmed by Tribunal. - Additions confirmed - HC
Addition u/s 40A(3) - cash payments made by the assessee to the agriculturists/farmers for purchase of land - CIT-A have found that the assessee has failed to prove the stand taken by him that the transaction took place at the place where there were no banking facilities. The aforesaid finding has been affirmed by Tribunal. - Additions confirmed - HC
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