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...
Claim of refund - Condonation of delay in filing the return - genuine hardship - application u/s 119(2)(b) - The search and seizure proceedings were conducted on 23 group concerns of the assessee. Within one month, it was not possible for the petitioner to file return - delay condoned - HC
Claim of refund - Condonation of delay in filing the return - genuine hardship - application u/s 119(2)(b) - The search and seizure proceedings were conducted on 23 group concerns of the assessee. Within one month, it was not possible for the petitioner to file return - delay condoned - HC
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