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...
Enhancement of income by CIT(A) - Treating agricultural income as taxable income - CIT(A) had no power to assess the source of income which had not been taken into consideration by the assessing officer.
Enhancement of income by CIT(A) - Treating agricultural income as taxable income - CIT(A) had no power to assess the source of income which had not been taken into consideration by the assessing officer.
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