Budget 2023: Interest free borrowing transactions now taxable- windfall for Department February 7, 2023 2023 147 taxmann.com 39 (Article) (00000002)
MAT assessments for A Y 2001-02 and 2002-03- interest charged u/s 234B/C may be reclaimed- Retrospective amendment cannot place such burden By CA Gopal Nathani / September 6, 2020
Whether it is fair to revise an assessment in a mechanical manner for lack of enquiry by the AO in the absence of any clear mandate in the Act? By CA Gopal Nathani / September 6, 2020