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...
Depreciation on computer systems on the WDV @60% - display system - AO has reduced the depreciation rate claimed at 60% to 15% - Since assessee was already getting depreciation at 60%, on the principles of consistency depreciation 60% is to be allowed in the impugned assessment years as well. - AT
Depreciation on computer systems on the WDV @60% - display system - AO has reduced the depreciation rate claimed at 60% to 15% - Since assessee was already getting depreciation at 60%, on the principles of consistency depreciation 60% is to be allowed in the impugned assessment years as well. - AT
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