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 ...
Application for registration – Department was directed to treat the respondent-company’s registration as the provisional registration in the category of business auxiliary and, accordingly, all the statutory obligations shall be discharged by the company - HC
Application for registration – Department was directed to treat the respondent-company’s registration as the provisional registration in the category of business auxiliary and, accordingly, all the statutory obligations shall be discharged by the company - HC
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