Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
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Section 270AA immunity from penalty is unavailable where proceedings concern under-reporting arising from misreporting of income under Section 270A(9). A show-cause notice need not identify the precise misreporting subcategory where the assessment order has already disclosed the basis for treating the income as misreported; the notice is therefore not arbitrary or contrary to natural justice on that ground. As the immunity application falls outside the statutory framework, the Department is not required to decide it within the prescribed period. Objections based on denial of hearing and delayed disposal do not alter the rejection of immunity.
Section 270AA immunity from penalty is unavailable where proceedings concern under-reporting arising from misreporting of income under Section 270A(9). A show-cause notice need not identify the precise misreporting subcategory where the assessment order has already disclosed the basis for treating the income as misreported; the notice is therefore not arbitrary or contrary to natural justice on that ground. As the immunity application falls outside the statutory framework, the Department is not required to decide it within the prescribed period. Objections based on denial of hearing and delayed disposal do not alter the rejection of immunity.
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