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 - benefit of carry forward of losses - assessee has claimed the business loss and carried forward the loss in the return of income filed u/s 139(1) and 153A - due to inadvertent technical error the claim was not properly appearing in the acknowledgment of return generated - assessee should not be penalized for genuine error - loss allowable
Assessment u/s 153A - benefit of carry forward of losses - assessee has claimed the business loss and carried forward the loss in the return of income filed u/s 139(1) and 153A - due to inadvertent technical error the claim was not properly appearing in the acknowledgment of return generated - assessee should not be penalized for genuine error - loss allowable
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