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...
Addition u/s 56(2)(vii)(b) - Whether leasehold rights are covered under the statutory definition of “any immovable property” u/s. 56 (2)(vii)(b) as defined in Explanation (d)(i) as “being land or building or both? - HELD No - AT
Addition u/s 56(2)(vii)(b) - Whether leasehold rights are covered under the statutory definition of “any immovable property” u/s. 56 (2)(vii)(b) as defined in Explanation (d)(i) as “being land or building or both? - HELD No - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
