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...
Carried forward of loss determined under section 74 read with section 80 - long-term capital loss - As the assessee filed its original return declaring the positive income and hence, subsequent revised return is valid return also and therefore the assessee is entitled to carry forward of 'long-term capital loss' .... - AT
Carried forward of loss determined under section 74 read with section 80 - long-term capital loss - As the assessee filed its original return declaring the positive income and hence, subsequent revised return is valid return also and therefore the assessee is entitled to carry forward of 'long-term capital loss' .... - AT
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