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...
Deemed dividend u/s 2(22)(e) - Assessee contention the amount is not a loan taken from PASPL rather said amount is a security deposit received in terms of agreement under which the industrial land was given for industrial use to PASPL. - Since the amount is taken for business purposes only, no addition could be make - AT
Deemed dividend u/s 2(22)(e) - Assessee contention the amount is not a loan taken from PASPL rather said amount is a security deposit received in terms of agreement under which the industrial land was given for industrial use to PASPL. - Since the amount is taken for business purposes only, no addition could be make - AT
Note: It is a system-generated summary and is for quick reference only.
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