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 43B - enhanced licence fee for land payable to railway - not covered in Section 43B(1)(b) - clause (g) in Section 43B(1) w.e.f. 01.04.2017 apply to the assessment year 2017-18 and the subsequent assessment years and prospective in nature
Addition u/s 43B - enhanced licence fee for land payable to railway - not covered in Section 43B(1)(b) - clause (g) in Section 43B(1) w.e.f. 01.04.2017 apply to the assessment year 2017-18 and the subsequent assessment years and prospective in nature
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