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...
Revision u/s 263 - additional depreciation - once on the basis of details and documents it is clear invoice were raised by the concerned supplier only after 01.04.2002 it is is sufficient to show that the machinery in respect of which additional depreciation was claimed by the assessee had been acquired after 01.04.2002 - no error in the order of the AO allowing add. dep. order u/s 263 is set aside
Revision u/s 263 - additional depreciation - once on the basis of details and documents it is clear invoice were raised by the concerned supplier only after 01.04.2002 it is is sufficient to show that the machinery in respect of which additional depreciation was claimed by the assessee had been acquired after 01.04.2002 - no error in the order of the AO allowing add. dep. order u/s 263 is set aside
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