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 towards on-money - addition u/s.68 towards on-money received by the assessee for sale of flats - we direct the ld. AO to add only 12% of on-money receipts as undisclosed income of the assessee for the year under consideration. - AT
Addition towards on-money - addition u/s.68 towards on-money received by the assessee for sale of flats - we direct the ld. AO to add only 12% of on-money receipts as undisclosed income of the assessee for the year under consideration. - AT
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