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...
Disallowance of claims of superannuation fund u/s. 40A(9) and gratuity fund u/s. 40A(7) - the company had applied for the approval of Superannuation Fund as well as Gratuity Fund which is administered by the LIC in March 1999. The assessee remits the contribution to LIC in respect of Superannuation Fund governed by the provision of section 40A(9). - The claim cannot be denied - AT
Disallowance of claims of superannuation fund u/s. 40A(9) and gratuity fund u/s. 40A(7) - the company had applied for the approval of Superannuation Fund as well as Gratuity Fund which is administered by the LIC in March 1999. The assessee remits the contribution to LIC in respect of Superannuation Fund governed by the provision of section 40A(9). - The claim cannot be denied - AT
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