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...
Method of Accounting - to comply with requirement of companies act merchantile system was adopted - overriding provisions of section 209 of companies act over section 145 of the income tax act - Held that:- Tribunal was justified in rejecting cash method. .... - HC
Method of Accounting - to comply with requirement of companies act merchantile system was adopted - overriding provisions of section 209 of companies act over section 145 of the income tax act - Held that:- Tribunal was justified in rejecting cash method. .... - HC
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