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...
Treating the income from transfer of the rights enjoyed by the assessee as capital receipt -. In the absence of sale of a particular asset, revenue cannot assume that the sums are taxable on transfer of land. - AT
Treating the income from transfer of the rights enjoyed by the assessee as capital receipt -. In the absence of sale of a particular asset, revenue cannot assume that the sums are taxable on transfer of land. - AT
Note: It is a system-generated summary and is for quick reference only.
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