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...
Validity of reopening of assessment - AO is under obligation to dispose of the objection raised by the assessee for the reopening of the case u/s 147 by way of speaking order - AO has erroneously usurped jurisdiction which law does not permit him to do - the entire action of AO is ab-initio void and is quashed - AT
Validity of reopening of assessment - AO is under obligation to dispose of the objection raised by the assessee for the reopening of the case u/s 147 by way of speaking order - AO has erroneously usurped jurisdiction which law does not permit him to do - the entire action of AO is ab-initio void and is quashed - AT
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