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...
Reassessment u/s 147 - difference in salary payment - Reasons recorded by the AO are based on incorrect facts in addition to the fact that the AO has scrutinised the details of salary expenditure during original assessment - respondent has adopted a pedantic robotic approach ignoring the objections in toto with only one object of rejecting the objections ignoring that salary register was of Navsari unit only - notice u/s 148 is quashed
Reassessment u/s 147 - difference in salary payment - Reasons recorded by the AO are based on incorrect facts in addition to the fact that the AO has scrutinised the details of salary expenditure during original assessment - respondent has adopted a pedantic robotic approach ignoring the objections in toto with only one object of rejecting the objections ignoring that salary register was of Navsari unit only - notice u/s 148 is quashed
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