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...
Reassessment pursuant to Search u/s 132 or 132A - Condition for invocation of section 153A of the Income Tax Act - There was no incriminating material found during search for these years - no additions - AT
Reassessment pursuant to Search u/s 132 or 132A - Condition for invocation of section 153A of the Income Tax Act - There was no incriminating material found during search for these years - no additions - AT
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