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...
Deduction u/s 10B - manufacturing activity or not - export of handicraft items of dried parts of plants - apart from cleaning and grading, the assessee had taken further processing; that what is purchased as raw material and what is exported as a product for export are totally different items - Benefit of exemption cannot be denied - HC
Deduction u/s 10B - manufacturing activity or not - export of handicraft items of dried parts of plants - apart from cleaning and grading, the assessee had taken further processing; that what is purchased as raw material and what is exported as a product for export are totally different items - Benefit of exemption cannot be denied - HC
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