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...
Revision u/s 263 - lack of inquiry - If AO fail to verify statutory Form and examine of eligibility of deduction u/s 10AAA and allow deduction then such order clearly erroneous and prejudicial to the interest of the Revenue.
Revision u/s 263 - lack of inquiry - If AO fail to verify statutory Form and examine of eligibility of deduction u/s 10AAA and allow deduction then such order clearly erroneous and prejudicial to the interest of the Revenue.
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