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...
Addition on account of surrender during the course of survey - statement recorded during the course of survey are not sacrosanct and cannot be relied against the assessee for making addition unless supported by corroborative evidence. - AT
Addition on account of surrender during the course of survey - statement recorded during the course of survey are not sacrosanct and cannot be relied against the assessee for making addition unless supported by corroborative evidence. - AT
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