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 on account of commission out of accommodation business activities - the addition made on the basis of the statement collected at the back of the assessee and the right of cross examination was not provided to him - additions made deleted - AT
Addition on account of commission out of accommodation business activities - the addition made on the basis of the statement collected at the back of the assessee and the right of cross examination was not provided to him - additions made deleted - AT
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