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...
The Assessing Officer made the addition on the basis of the statement made during the course of survey, despite the fact that the addition was not based upon any material found during the course of survey - No additions - HC
The Assessing Officer made the addition on the basis of the statement made during the course of survey, despite the fact that the addition was not based upon any material found during the course of survey - No additions - HC
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