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 of bogus share capital u/s 68 - rotation of money - the contention of the assessee that there was rotation of money and the much lesser amount of bogus share capital should have been added as undisclosed credit u/s 68 is not acceptable.
Addition of bogus share capital u/s 68 - rotation of money - the contention of the assessee that there was rotation of money and the much lesser amount of bogus share capital should have been added as undisclosed credit u/s 68 is not acceptable.
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