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...
Purchase of unis of UTI - non registration of the units in the actual holder's name. - If the Revenue had questioned the transaction as not legal, then Section 94 would not have come into play in considering the merits of the claim. - HC
Purchase of unis of UTI - non registration of the units in the actual holder's name. - If the Revenue had questioned the transaction as not legal, then Section 94 would not have come into play in considering the merits of the claim. - HC
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