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...
Denial of refund claim - unjust enrichment - once it is established from the books of account of the appellant that the amount of Revenue deposit has been undisputedly shown as deposit with government authorities under the head of loans and advances in the balance sheet it is sufficient to conclude that the incidence of said revenue deposit has not been passed on to any other person - AT
Denial of refund claim - unjust enrichment - once it is established from the books of account of the appellant that the amount of Revenue deposit has been undisputedly shown as deposit with government authorities under the head of loans and advances in the balance sheet it is sufficient to conclude that the incidence of said revenue deposit has not been passed on to any other person - AT
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