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...
Deduction u/s 80IB - converting the proprietorship into a partnership firm resulted into transfer of plant and machinery previously used by the undertaking - there was a transfer of the industrial undertaking as a whole along with its assets and liabilities - deduction allowed - AT
Deduction u/s 80IB - converting the proprietorship into a partnership firm resulted into transfer of plant and machinery previously used by the undertaking - there was a transfer of the industrial undertaking as a whole along with its assets and liabilities - deduction allowed - AT
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