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...
Modification and audit by proper officer under Section 17(6) - no speaking order has been passed when the value was enhanced and assessment was finalized and therefore, provisions of Section 17(6) are clearly attracted - AT
Modification and audit by proper officer under Section 17(6) - no speaking order has been passed when the value was enhanced and assessment was finalized and therefore, provisions of Section 17(6) are clearly attracted - AT
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