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...
Rejection of declaration filed under the Income Declaration Scheme, 2016 (IDS) - payment of advance claimed to be adjusted - Admittedly, there was no regular assessment for the said year, whereby the said advance tax could have been adjusted. - Therefore, there is no logic or rationale in denying the petitioner credit of this amount while computing the amount payable by him under the IDS
Rejection of declaration filed under the Income Declaration Scheme, 2016 (IDS) - payment of advance claimed to be adjusted - Admittedly, there was no regular assessment for the said year, whereby the said advance tax could have been adjusted. - Therefore, there is no logic or rationale in denying the petitioner credit of this amount while computing the amount payable by him under the IDS
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