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 u/s 68 - creditworthiness - The assessee has taken alleged unsecured loan in systematic manner. In some of the cases cash was deposited one or two days before the money was given to the assessee, and the assessee is man of means. How it can be expected that small farmers not having any regular source of income would give loan in this fashion. - AT
Addition u/s 68 - creditworthiness - The assessee has taken alleged unsecured loan in systematic manner. In some of the cases cash was deposited one or two days before the money was given to the assessee, and the assessee is man of means. How it can be expected that small farmers not having any regular source of income would give loan in this fashion. - AT
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