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...
Adhoc disallowance of expenses - AO could ventured into estimation only after rejecting the books of accounts of the assessee u/s 145(3) by best judgment assessment u/s 144 - for deficiency in the vouchers disallowance should be item-wise - addition deleted
Adhoc disallowance of expenses - AO could ventured into estimation only after rejecting the books of accounts of the assessee u/s 145(3) by best judgment assessment u/s 144 - for deficiency in the vouchers disallowance should be item-wise - addition deleted
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