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...
Condonation of delay of 1434 days - Section 35B(3) of CEA - delay due to illness of concern persons and misplacement of paper due to loss of memory - sub-section (5) gives discretion for the Tribunal to condone the delay but no outer limit is prescribed, curtailing the power of the Tribunal to condone the delay beyond a period - being satisfied that there was sufficient cause - delay condoned
Condonation of delay of 1434 days - Section 35B(3) of CEA - delay due to illness of concern persons and misplacement of paper due to loss of memory - sub-section (5) gives discretion for the Tribunal to condone the delay but no outer limit is prescribed, curtailing the power of the Tribunal to condone the delay beyond a period - being satisfied that there was sufficient cause - delay condoned
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