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...
When the order passed by the TPO was a nullity in law and void ab initio, AO cannot entertain a belief that certain income chargeable to tax had escaped assessment u/s 147 - subsequent order passed by the AO u/s 143(3) r.w.s. 147 and 144C quashed - AT
When the order passed by the TPO was a nullity in law and void ab initio, AO cannot entertain a belief that certain income chargeable to tax had escaped assessment u/s 147 - subsequent order passed by the AO u/s 143(3) r.w.s. 147 and 144C quashed - AT
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