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...
AO disputed the assessee’s eligibility to deduction u/s 10B - Revenue’s objection that the assessee is not entitled to deduction u/s 10A only because it was not claimed in the return of income cannot be accepted. - AT
AO disputed the assessee’s eligibility to deduction u/s 10B - Revenue’s objection that the assessee is not entitled to deduction u/s 10A only because it was not claimed in the return of income cannot be accepted. - AT
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