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...
Rejecting of Transaction value of imported goods – the best evidence is flowback of extra consideration. Since the parties are related parties such evidence may not easily be available. But in such cases evidence of imports at higher prices by unrelated buyers will be good evidence. - AT
Rejecting of Transaction value of imported goods – the best evidence is flowback of extra consideration. Since the parties are related parties such evidence may not easily be available. But in such cases evidence of imports at higher prices by unrelated buyers will be good evidence. - AT
Note: It is a system-generated summary and is for quick reference only.