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...
Penalty – Second notice issued u/s 158BFA(2) does not confer any power to Revenue to Denovo penalty proceedings against the assessee - The statutory time limit cannot be enlarged with the issuance of fresh notice - AT
Penalty – Second notice issued u/s 158BFA(2) does not confer any power to Revenue to Denovo penalty proceedings against the assessee - The statutory time limit cannot be enlarged with the issuance of fresh notice - AT
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