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 under section 68 of the Act - set off of addition - lower authorities should have considered these balances in creditors accounts as income under section 41 and not as unexplained cash credits under section 68 - AT
Addition under section 68 of the Act - set off of addition - lower authorities should have considered these balances in creditors accounts as income under section 41 and not as unexplained cash credits under section 68 - AT
Note: It is a system-generated summary and is for quick reference only.