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 ...
Reversal of Cenvat Credit – Rule 5B - Written off input or capital goods – Reduction of the value of such spares for income-tax purpose, cannot be equated with writing off of the physical stock - HC
Reversal of Cenvat Credit – Rule 5B - Written off input or capital goods – Reduction of the value of such spares for income-tax purpose, cannot be equated with writing off of the physical stock - HC
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