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...
Validity of order passed by the National Faceless Appeal Centre - We also observe that the Ld. NAFC has not looked into this fundamental principle of "audi alterm partem", which has not been provided to the assessee as per the 1st proviso of section 143(1) of the Act, but proceeded with the case on merits and also confirmed the addition made by the CPC. NAFC is thus erred in conducting the faceless appeal proceedings in a more mechanical manner without application of mind. - AT
Validity of order passed by the National Faceless Appeal Centre - We also observe that the Ld. NAFC has not looked into this fundamental principle of "audi alterm partem", which has not been provided to the assessee as per the 1st proviso of section 143(1) of the Act, but proceeded with the case on merits and also confirmed the addition made by the CPC. NAFC is thus erred in conducting the faceless appeal proceedings in a more mechanical manner without application of mind. - AT
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