[2025] 178 taxmann.com 477 (Article)©Date of Publishing:September 19, 2025Appeal to Revisit Amendments in Section 112 with Respect to Capital Loss Set-off under Sections 74 and 80 February 18, 2026 [2025] 178 taxmann.com 477 (Article)Download
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