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...
Revision u/s 263 - Deemed dividend u/s 2(22)(e) - where AO has adopted a possible view, based on legal precedents, and the Commissioner is denuded from exercising his power under Section 263 - AT
Revision u/s 263 - Deemed dividend u/s 2(22)(e) - where AO has adopted a possible view, based on legal precedents, and the Commissioner is denuded from exercising his power under Section 263 - AT
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