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...
Rectification of order - power of the tribunal to re-appreciate the facts and reverse the findings recorded in the Final order - Tribunal was justified in entertaining contention which was raised by the assessee at the outset but not decided by the Tribunal while rendering its judgement on appeal - HC
Rectification of order - power of the tribunal to re-appreciate the facts and reverse the findings recorded in the Final order - Tribunal was justified in entertaining contention which was raised by the assessee at the outset but not decided by the Tribunal while rendering its judgement on appeal - HC
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