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...
Assessment u/s 153C r.w.s. 143(3) of the Act OR u/s 143(3) - AO made addition to the total income of the assessee on account of undisclosed investment in construction of project solely on the basis of valuation report of the DVO which in itself is unsustainable in light of the fact that no incriminating material was found during the course of search thereby warranting such addition to the total income of the assessee. - AT
Assessment u/s 153C r.w.s. 143(3) of the Act OR u/s 143(3) - AO made addition to the total income of the assessee on account of undisclosed investment in construction of project solely on the basis of valuation report of the DVO which in itself is unsustainable in light of the fact that no incriminating material was found during the course of search thereby warranting such addition to the total income of the assessee. - AT
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