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...
Disallowance of claim of royalty payment - The royalty amount is paid to provide operational and commercial support. Under these set of facts, we are of the view that the royalty amount paid by the assessee should be treated as revenue expenditure only - AT
Disallowance of claim of royalty payment - The royalty amount is paid to provide operational and commercial support. Under these set of facts, we are of the view that the royalty amount paid by the assessee should be treated as revenue expenditure only - AT
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