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...
Addition u/s 68 - unexplained cash deposits - Non maintenance books of accounts - where the returns are filed on the basis of income declared under section 44A of the Act, there cannot be any application of section 68 of the Act. - AT
Addition u/s 68 - unexplained cash deposits - Non maintenance books of accounts - where the returns are filed on the basis of income declared under section 44A of the Act, there cannot be any application of section 68 of the Act. - AT
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