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...
Exemption of the amount received as royalty/consultancy charges under Section 80HH and Section 80-I of the Act - the consultancy has no nexus with the objects as mentioned in Section 80HH & 80-I of the Act. - Exemption denied - HC
Exemption of the amount received as royalty/consultancy charges under Section 80HH and Section 80-I of the Act - the consultancy has no nexus with the objects as mentioned in Section 80HH & 80-I of the Act. - Exemption denied - HC
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