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...
Assessment of non-filers of returns - Default in filing of return - Even after receipt of the impugned orders of assessment, they failed to avail the remedy provided under subsection (2) of Section 62. - Under such circumstances we cannot entertain the challenges raised against the best judgment assessments finalized. - HC
Assessment of non-filers of returns - Default in filing of return - Even after receipt of the impugned orders of assessment, they failed to avail the remedy provided under subsection (2) of Section 62. - Under such circumstances we cannot entertain the challenges raised against the best judgment assessments finalized. - HC
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