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...
Penalty u/s 271(1)(b) - default / non-compliance of notice issued u/s 142(1) - AO has completely ignored the request of the assessee then the question of paying the copying charges or specifying the documents does not arise. The contention of Ld. DR on this point is devoid of merits. Therefore, the case of the assessee falls in the ambit of section 273B as the assessee has proved that there was a reasonable cause for failure to comply with the notice issued under section 142(1) - AT
Penalty u/s 271(1)(b) - default / non-compliance of notice issued u/s 142(1) - AO has completely ignored the request of the assessee then the question of paying the copying charges or specifying the documents does not arise. The contention of Ld. DR on this point is devoid of merits. Therefore, the case of the assessee falls in the ambit of section 273B as the assessee has proved that there was a reasonable cause for failure to comply with the notice issued under section 142(1) - AT
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