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 ...
Business Auxiliary Service - appellant is individual or a commercial concern? - commercial concern covers individuals also when they are into a business and to this extent,the appellant’s arguments are not acceptable. The appellants are liable to pay service tax on the services rendered by them - AT
Business Auxiliary Service - appellant is individual or a commercial concern? - commercial concern covers individuals also when they are into a business and to this extent,the appellant’s arguments are not acceptable. The appellants are liable to pay service tax on the services rendered by them - AT
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