This is the view of this Court in Ramachari Case, (1961) 41 ITR 142 (Mad). Thus, the notice issued on 03.2021 under Section 148 of the Income Tax Act, 1961, was on the account of “change of opinion”, ...

Welcome to the GitHub repository of the USD Artificial Intelligence (ᗩ𝕀) research lab. This page is dedicated to disseminating research products/publications on artificial intelligence, machine ...