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...
Levy of penalty - assessee made an attempt to show the non agricultural income as agricultural income and because of scrutiny, the AO is able to find out the claim as false and the same was considered for income from other sources - penalty u/s 271(1)(c) confirmed - AT
Levy of penalty - assessee made an attempt to show the non agricultural income as agricultural income and because of scrutiny, the AO is able to find out the claim as false and the same was considered for income from other sources - penalty u/s 271(1)(c) confirmed - AT
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