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...
Provision for gratuity and leave encashment – The liability would be an accrued liability and would not convert into a conditional one merely because the liability was to be discharged at a future date - HC
Provision for gratuity and leave encashment – The liability would be an accrued liability and would not convert into a conditional one merely because the liability was to be discharged at a future date - HC
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