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...
Any deduction made by the principal while making payments towards the works contract would always remain subject to the final assessment by the AO; and deduction at source (TDS) by the principal, by itself, is not decisive of the actual amount of VAT payable. - HC
Any deduction made by the principal while making payments towards the works contract would always remain subject to the final assessment by the AO; and deduction at source (TDS) by the principal, by itself, is not decisive of the actual amount of VAT payable. - HC
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