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...
TPA - Whether recasting of framework agreement in 2007 tantamount assignment of option rights held by the assessee under framework agreements of 2006 - Decided against the assessee - Decision in the matter of Vodafone India Holdings BV Vs. UOI [2012 (1) TMI 52 - SUPREME COURT OF INDIA] distinguished in view of subsequent amendment to Section 2(47) - AT
TPA - Whether recasting of framework agreement in 2007 tantamount assignment of option rights held by the assessee under framework agreements of 2006 - Decided against the assessee - Decision in the matter of Vodafone India Holdings BV Vs. UOI [2012 (1) TMI 52 - SUPREME COURT OF INDIA] distinguished in view of subsequent amendment to Section 2(47) - AT
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