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...
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When the provision of section 80lA had been substantially amended and where the enterprise was only a developer of the Infrastructure facility, deduction could not be denied u/s 80-lA on the ground that the concept of BOT/BOOT was the main requirement for getting benefit of deduction u/s 80-lA - AT
When the provision of section 80lA had been substantially amended and where the enterprise was only a developer of the Infrastructure facility, deduction could not be denied u/s 80-lA on the ground that the concept of BOT/BOOT was the main requirement for getting benefit of deduction u/s 80-lA - AT
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