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...
Valuation of imported goods - mixed lot of 100% polyester knitted fabric rolls of different colours and weight - Merely by providing NIDB data where it is not clear whether the NIDB data value is declared or assessed (enhanced) value, the onus of providing reasonable evidence by the Revenue is not discharged, the Revenue has failed to discharge the onus of providing reliable evidence which rejecting the declared transaction value. - AT
Valuation of imported goods - mixed lot of 100% polyester knitted fabric rolls of different colours and weight - Merely by providing NIDB data where it is not clear whether the NIDB data value is declared or assessed (enhanced) value, the onus of providing reasonable evidence by the Revenue is not discharged, the Revenue has failed to discharge the onus of providing reliable evidence which rejecting the declared transaction value. - AT
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