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...
Treatment given to the rental income - assessee was not the owner of the premises - The objects of the company must also be kept in view to interpret the activities - Thus no hesitation to treat the rental income received by the assessee in the instant case as business income. - AT
Treatment given to the rental income - assessee was not the owner of the premises - The objects of the company must also be kept in view to interpret the activities - Thus no hesitation to treat the rental income received by the assessee in the instant case as business income. - AT
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