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...
Penalty u/s 272A (2)(k) - delay in is furnishing return of tds - assessee had voluntarily filed return before issuance of the notice for initiation of penalty - it is a fit case for deleting the penalty as the assessee came forward with honesty - AT
Penalty u/s 272A (2)(k) - delay in is furnishing return of tds - assessee had voluntarily filed return before issuance of the notice for initiation of penalty - it is a fit case for deleting the penalty as the assessee came forward with honesty - AT
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