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...
Maintainability of the appeal - Instruction of CBDT for not filing or withdrawing appeal on low tax effect - Once the Tribunal has pronounced upon the merits of the appeal of the Assessee,this Court cannot set aside the order on ground that appeal before the Tribunal was not maintainable in light of CBDT Instruction - Instruction neither binding on the Court nor the Tribunal
Maintainability of the appeal - Instruction of CBDT for not filing or withdrawing appeal on low tax effect - Once the Tribunal has pronounced upon the merits of the appeal of the Assessee,this Court cannot set aside the order on ground that appeal before the Tribunal was not maintainable in light of CBDT Instruction - Instruction neither binding on the Court nor the Tribunal
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
