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...
Penalty under Sec.271(1)(c) read with section Sec. 250 - concealment of income starts only after the return of income was filed or subsequent to filing of belated return of income when the Department detects certain income as escaped - AT
Penalty under Sec.271(1)(c) read with section Sec. 250 - concealment of income starts only after the return of income was filed or subsequent to filing of belated return of income when the Department detects certain income as escaped - AT
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