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...
Exemption u/s 11 - diversion of funds - advance by account payee cheques for the benefit of interested party - The contention of the assessee that the amounts were returned by account payee cheques and within a short period is of no consequence.
Exemption u/s 11 - diversion of funds - advance by account payee cheques for the benefit of interested party - The contention of the assessee that the amounts were returned by account payee cheques and within a short period is of no consequence.
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