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 - cash credit - genuineness and creditworthiness of creditors - Once they are alleging that they have advanced money to the assessee, then, merely on surmises it cannot be inferred that they were not having any means. - AT
Addition u/s 68 - cash credit - genuineness and creditworthiness of creditors - Once they are alleging that they have advanced money to the assessee, then, merely on surmises it cannot be inferred that they were not having any means. - AT
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