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 - AO failed to make inquiry on the basis of particulars stated in the return - The order becomes erroneous because such an inquiry has not been made and not because there is anything wrong with the order - AT
Revision u/s 263 - AO failed to make inquiry on the basis of particulars stated in the return - The order becomes erroneous because such an inquiry has not been made and not because there is anything wrong with the order - AT
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