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...
Premium paid by the assessee to secure the fluctuation in the foreign currency - once the provisions of section 43A of the Act are not applicable on the deduction claimed by the assessee in the given facts and circumstances, there cannot be any disallowance by invoking the provisions of section 43A. - such expenses incurred by the assessee in the course of business are allowable as deduction u/s 37(1) - AT
Premium paid by the assessee to secure the fluctuation in the foreign currency - once the provisions of section 43A of the Act are not applicable on the deduction claimed by the assessee in the given facts and circumstances, there cannot be any disallowance by invoking the provisions of section 43A. - such expenses incurred by the assessee in the course of business are allowable as deduction u/s 37(1) - AT
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