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...
CENVAT credit - capital goods acquired on lease basis for another part of the respondent’s factory - denial on the ground that M/s IISIPL is not a Finance Company but is engaged in industrial operation. Rule 4(3) of CCR cannot be interpreted in the this manner to disallow the credit - AT
CENVAT credit - capital goods acquired on lease basis for another part of the respondent’s factory - denial on the ground that M/s IISIPL is not a Finance Company but is engaged in industrial operation. Rule 4(3) of CCR cannot be interpreted in the this manner to disallow the credit - AT
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