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...
Cenvat credit - timing of availing the balance 50% of credit on capital goods - the expressions “possession” and “use” had to be read together and once the goods are received, their actual installation and use may not be insisted upon. - AT
Cenvat credit - timing of availing the balance 50% of credit on capital goods - the expressions “possession” and “use” had to be read together and once the goods are received, their actual installation and use may not be insisted upon. - AT
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