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 u/s 69A - survey action under Section 133A - Addition based on loose paper in search - There is no concrete evidence which has been brought on record by the Assessing Officer to establish that the entry 'Parvez Sir' in the impounded paper establishes the fact that it refers to Respondent. The Assessing Officer has made the addition only on the surmise that the impounded papers were containing entries which are dated 15/11/2006 whereas Respondent retired from the firm on 14/11/2006. - HC
Addition u/s 69A - survey action under Section 133A - Addition based on loose paper in search - There is no concrete evidence which has been brought on record by the Assessing Officer to establish that the entry 'Parvez Sir' in the impounded paper establishes the fact that it refers to Respondent. The Assessing Officer has made the addition only on the surmise that the impounded papers were containing entries which are dated 15/11/2006 whereas Respondent retired from the firm on 14/11/2006. - HC
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