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...
Non deduction of TDS u/s 195 - if payee had taken into account the interest paid by the assessee while computing their taxable income and had filed their return, then assessee cannot be visited with rigours of Sec. 40(a)(ia) - AT
Non deduction of TDS u/s 195 - if payee had taken into account the interest paid by the assessee while computing their taxable income and had filed their return, then assessee cannot be visited with rigours of Sec. 40(a)(ia) - AT
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