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 in appeal before CIT(A) - Appeal after failure to get Rectification u/s 154 - delay of 491 days - There is reasonable and sufficient cause for filing the appeal before the CIT(A) belatedly - Delay condoned - AT
Condonation of delay in appeal before CIT(A) - Appeal after failure to get Rectification u/s 154 - delay of 491 days - There is reasonable and sufficient cause for filing the appeal before the CIT(A) belatedly - Delay condoned - AT
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