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...
Expenditures on procuring license for software and routine maintenance - capital expenditure or revenue expenditure - The expression ‘license’ itself denotes transfer of limited use to the acquirer thereof and there is no contrary evidence which could demonstrate that title of the software had been transferred or shifted to the assessee.
Expenditures on procuring license for software and routine maintenance - capital expenditure or revenue expenditure - The expression ‘license’ itself denotes transfer of limited use to the acquirer thereof and there is no contrary evidence which could demonstrate that title of the software had been transferred or shifted to the assessee.
Note: It is a system-generated summary and is for quick reference only.
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