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...
Denial of exemption u/s 11 - cancellation of registration u/s 12AA(3) - Since the assessee is in the micro finance activity, the activity itself is a charitable activity - advances were made to the rural poor - CIT has not proved that there is no charitable activity and the society is not genuine and is running on commercial activity with tangible evidence. - Registration restored - AT
Denial of exemption u/s 11 - cancellation of registration u/s 12AA(3) - Since the assessee is in the micro finance activity, the activity itself is a charitable activity - advances were made to the rural poor - CIT has not proved that there is no charitable activity and the society is not genuine and is running on commercial activity with tangible evidence. - Registration restored - AT
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