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...
Assessment u/s 153A - no assessment was pending on the date of search - no incriminating material found in search - assessment u/s 153A is not permissible solely on the basis of report of the Investigation Wing and statement recorded u/s 133A
Assessment u/s 153A - no assessment was pending on the date of search - no incriminating material found in search - assessment u/s 153A is not permissible solely on the basis of report of the Investigation Wing and statement recorded u/s 133A
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