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...
Claim of exemption u/s 54 - exemption cannot be rejected simply because of the fact that certain payments were made before the period / eligible time period starts from 19.10.2005 i.e. one year before the date of transfer - AT
Claim of exemption u/s 54 - exemption cannot be rejected simply because of the fact that certain payments were made before the period / eligible time period starts from 19.10.2005 i.e. one year before the date of transfer - AT
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