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...
Addition u/s 68 - unsecured cash credit - when assessee had sufficiently discharged the ‘onus’ u/s 68 that was cast upon him for proving the authenticity of the loan transactions then in the absence of any ‘material’ placed on record by the A.O to dislodge the said duly substantiated claim of the assessee, no addition is called for
Addition u/s 68 - unsecured cash credit - when assessee had sufficiently discharged the ‘onus’ u/s 68 that was cast upon him for proving the authenticity of the loan transactions then in the absence of any ‘material’ placed on record by the A.O to dislodge the said duly substantiated claim of the assessee, no addition is called for
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
