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...
Withdrawing the excess tax credit for advance tax and self-assessment tax - Rectification u/s 154 - The assessee has to furnish details of different payments of tax by way of advance tax, TDS and self-assessment tax to the AO. The AO after verifying the same showing the various payments of tax by the assessee has to give due credit to those payments relating to the assessee’s account and pass fresh order in accordance with law, after giving opportunity of being heard to the assessee. - AT
Withdrawing the excess tax credit for advance tax and self-assessment tax - Rectification u/s 154 - The assessee has to furnish details of different payments of tax by way of advance tax, TDS and self-assessment tax to the AO. The AO after verifying the same showing the various payments of tax by the assessee has to give due credit to those payments relating to the assessee’s account and pass fresh order in accordance with law, after giving opportunity of being heard to the assessee. - AT
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