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...
Expenditure in the nature of penalty u/s 37(1) - The compensation was paid for delay in handing over of possession of the property, the liability to pay such compensation arose in the course of business of assessee - allowed - AT
Expenditure in the nature of penalty u/s 37(1) - The compensation was paid for delay in handing over of possession of the property, the liability to pay such compensation arose in the course of business of assessee - allowed - AT
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