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...
Principal requirement for the applicability of Section 41 - whether the assessee must obtain a benefit in respect of a trading liability by way of a remission or cessation thereof? - Held Yes - SC
Principal requirement for the applicability of Section 41 - whether the assessee must obtain a benefit in respect of a trading liability by way of a remission or cessation thereof? - Held Yes - SC
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