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...
Income accrued in India - taxability of receipt towards Infrastructure and Hosting Data Centre (IDC) charges by treating it as royalty - India–Singapore DTAA - the amount received by the assessee from provision of IDC services cannot be treated as royalty or FTS - No tax liability - AT
Income accrued in India - taxability of receipt towards Infrastructure and Hosting Data Centre (IDC) charges by treating it as royalty - India–Singapore DTAA - the amount received by the assessee from provision of IDC services cannot be treated as royalty or FTS - No tax liability - AT
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