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...
SSI Benefit - value of plant and machinery - limit of 3 crore - Since the assessee did not comply with the conditions of the Proviso to clause (iii) of subsection 2 of section 80IB, it is not eligible for claiming deduction u/s 80B of the Act - AT
SSI Benefit - value of plant and machinery - limit of 3 crore - Since the assessee did not comply with the conditions of the Proviso to clause (iii) of subsection 2 of section 80IB, it is not eligible for claiming deduction u/s 80B of the Act - AT
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