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...
Method of computing profit rate - assessee's past history was available and there was no material difference in the facts pertaining to the relevant assessment year and the past history year - additions deleted - HC
Method of computing profit rate - assessee's past history was available and there was no material difference in the facts pertaining to the relevant assessment year and the past history year - additions deleted - HC
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