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 ...
Income deemed to accrue or arise in India - Income from the operation of aircrafts for the international traffic i.e. transportation of passengers and cargo - the collection charges received by the assessee from AAI are not income derived from operation of aircraft falling under Article 8 of DTAA between India and Germany - AT
Income deemed to accrue or arise in India - Income from the operation of aircrafts for the international traffic i.e. transportation of passengers and cargo - the collection charges received by the assessee from AAI are not income derived from operation of aircraft falling under Article 8 of DTAA between India and Germany - AT
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