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 building and interest paid to the bank - AO has brought nothing on record to show that the appellant has not incurred expenditure on labour payment and for purchase of material - HC
Depreciation on building and interest paid to the bank - AO has brought nothing on record to show that the appellant has not incurred expenditure on labour payment and for purchase of material - HC
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