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...
Revision u/s 263 - calculation of capital gains - error in computing Cost of Acquisition - Assessee has made a claim which is prima facia erroneous. AO has allowed the said erroneous claim. Hence, the Assessment Order is erroneous and prejudicial to the interest of revenue. - AT
Revision u/s 263 - calculation of capital gains - error in computing Cost of Acquisition - Assessee has made a claim which is prima facia erroneous. AO has allowed the said erroneous claim. Hence, the Assessment Order is erroneous and prejudicial to the interest of revenue. - AT
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