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...
Valuation of goods - differential duty required to be paid by the present respondents was available as Cenvat credit to their sister concern - entire exercise is revenue neutral - no mala fide can be attributed to the assessee - AT
Valuation of goods - differential duty required to be paid by the present respondents was available as Cenvat credit to their sister concern - entire exercise is revenue neutral - no mala fide can be attributed to the assessee - AT
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