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...
Provisional assessment - whether adjustment of excess paid duty against short paid duty is permitted? - adjustment of excess paid duty against short paid duty is permissible for the entire year i.e. 2003-04 at the time of finalization of the assessment - AT
Provisional assessment - whether adjustment of excess paid duty against short paid duty is permitted? - adjustment of excess paid duty against short paid duty is permissible for the entire year i.e. 2003-04 at the time of finalization of the assessment - AT
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