Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Scope of limited scrutiny - other disallowance not covered in notice - The CBDT directives are binding on the Assessing Officer and in case, Assessing Officer finds that the assessment has to be made on extensive basis due to the reason that there are incidences of tax evasion found he can extend the assessment by taking due permission from CIT/Pr.CIT - other disallowance not sustainable
Scope of limited scrutiny - other disallowance not covered in notice - The CBDT directives are binding on the Assessing Officer and in case, Assessing Officer finds that the assessment has to be made on extensive basis due to the reason that there are incidences of tax evasion found he can extend the assessment by taking due permission from CIT/Pr.CIT - other disallowance not sustainable
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