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...
Refund claim - the intimation u/s 143(1)(a) cannot be treated to be an order of assessment - for A.Y. 2005- 06 revised return filed on 26.9.2006 was thus validly filed within limitation. - HC
Refund claim - the intimation u/s 143(1)(a) cannot be treated to be an order of assessment - for A.Y. 2005- 06 revised return filed on 26.9.2006 was thus validly filed within limitation. - HC
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