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...
Assessment of high value transactions - Government Representative Cell (GR Cell) to represent the case before the AO before adjudicating the case - it cannot be said that there is any external interference in exercise of quasi judicial functions by the AO - HC upheld the validity
Assessment of high value transactions - Government Representative Cell (GR Cell) to represent the case before the AO before adjudicating the case - it cannot be said that there is any external interference in exercise of quasi judicial functions by the AO - HC upheld the validity
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