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...
Assessment u/s 153A - addition made of share application received u/s 68 - None of the material gathered by the Assessing Officer can be categorized as incriminating material found during the course of search or found during the course of any other operation under the Act.
Assessment u/s 153A - addition made of share application received u/s 68 - None of the material gathered by the Assessing Officer can be categorized as incriminating material found during the course of search or found during the course of any other operation under the Act.
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