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...
Accumulation of income - Form-10 had not been furnished along with the return but was filed during the course of the assessment - Act did not contemplate such re-opening of the assessment - HC
Accumulation of income - Form-10 had not been furnished along with the return but was filed during the course of the assessment - Act did not contemplate such re-opening of the assessment - HC
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