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...
Reassessment u/s 147 - No challenge of reassessment in first round - not raised the question to challenge reopening in clear terms before the authorities below is fatal - cannot be permitted to raise subsequently as an after-thought
Reassessment u/s 147 - No challenge of reassessment in first round - not raised the question to challenge reopening in clear terms before the authorities below is fatal - cannot be permitted to raise subsequently as an after-thought
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