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...
Addition of undisclosed income on the basis of loose sheets found at the time of search - Though there was a retraction of those statements by the assessee, those retractions were rightly rejected on the appreciation of the return filed - HC
Addition of undisclosed income on the basis of loose sheets found at the time of search - Though there was a retraction of those statements by the assessee, those retractions were rightly rejected on the appreciation of the return filed - HC
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