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...
Bogus accommodation entry - share application was received through banking channel - The assessee furnished the copy of share application forms, copy of Form no. 2 filed with Register of Companies (ROC), showing allotment of shares to the applicants - onus discharged - No addition - AT
Bogus accommodation entry - share application was received through banking channel - The assessee furnished the copy of share application forms, copy of Form no. 2 filed with Register of Companies (ROC), showing allotment of shares to the applicants - onus discharged - No addition - AT
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