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 43B - Bonus - Disallowance of provision for management incentive performance reward - the payment under the good work reward does not constitute bonus within the meaning of section 36(1)(ii) of the Act and it is allowable as normal business expenditure u/s. 37 - AT
Addition u/s 43B - Bonus - Disallowance of provision for management incentive performance reward - the payment under the good work reward does not constitute bonus within the meaning of section 36(1)(ii) of the Act and it is allowable as normal business expenditure u/s. 37 - AT
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