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...
True Liability - Service Tax Voluntary Compliance Encouragement Scheme (STVCES) - If a true liability is disclosed subsequently by a person it is obvious that the amount earlier declared in the return would be included and it would not disentitle a person from including this amount in the declaration filed under section 106(1) of the Finance Act. There cannot be two amount towards tax dues. - AT
True Liability - Service Tax Voluntary Compliance Encouragement Scheme (STVCES) - If a true liability is disclosed subsequently by a person it is obvious that the amount earlier declared in the return would be included and it would not disentitle a person from including this amount in the declaration filed under section 106(1) of the Finance Act. There cannot be two amount towards tax dues. - AT
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