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...
Condonation of delay - levy of late filing fee u/s 234E - Assessee has filed the appeal on the basis of default summary downloaded from Traces Income Tax Website. Further the assessee has been pursuing the matter with the Assessing Officer for issue of original order and emphasized that the assessee has received the original orders from the Department and ready to file the before the appellate authorities. - Delay condoned - AT
Condonation of delay - levy of late filing fee u/s 234E - Assessee has filed the appeal on the basis of default summary downloaded from Traces Income Tax Website. Further the assessee has been pursuing the matter with the Assessing Officer for issue of original order and emphasized that the assessee has received the original orders from the Department and ready to file the before the appellate authorities. - Delay condoned - AT
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