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 u/s 41(1) - remission or cessation - rents collected from its customers - once the Assessee had enjoyed the collected amounts as its income without paying it to the Chennai Port Trust, they were under obligation to be taxed u/s 41(1)
Addition u/s 41(1) - remission or cessation - rents collected from its customers - once the Assessee had enjoyed the collected amounts as its income without paying it to the Chennai Port Trust, they were under obligation to be taxed u/s 41(1)
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