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 with respect to interest on FD with banks on account of difference of amount reflected in form 26AS and amount disclosed in the return - Merely because the extra amount is reflected in form 26AS, the assessee cannot be asked to explain the difference. - AT
Addition with respect to interest on FD with banks on account of difference of amount reflected in form 26AS and amount disclosed in the return - Merely because the extra amount is reflected in form 26AS, the assessee cannot be asked to explain the difference. - AT
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