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...
Extension of period of special audit u/s 142(2A) - in the absence of suo motu powers of the Assessing Officer to extend the period of audit under section 142(2A) of the Income-tax Act, the assessment order was barred by limitation.... - AT
Extension of period of special audit u/s 142(2A) - in the absence of suo motu powers of the Assessing Officer to extend the period of audit under section 142(2A) of the Income-tax Act, the assessment order was barred by limitation.... - AT
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