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 ...
Depreciation - on trial run of machinery assessee is entitled to depreciation - assessee is eligible to claim depreciation on the cable network even though the entire network is not owned by it. - AT
Depreciation - on trial run of machinery assessee is entitled to depreciation - assessee is eligible to claim depreciation on the cable network even though the entire network is not owned by it. - AT
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