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...
Disallowing the expenses of liquidated damages - year of allowability - a payment based on contingent contract u/s 32 of the Contract Act could be allowable only when the conditions prescribed therein would have been complied with and not on the date of execution of the agreement.
Disallowing the expenses of liquidated damages - year of allowability - a payment based on contingent contract u/s 32 of the Contract Act could be allowable only when the conditions prescribed therein would have been complied with and not on the date of execution of the agreement.
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