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...
Maintainability of Appeal against ITAT order - substantial question of law or fact - The appeals of the revenue having been dismissed for the A.Ys. 2011-12, 2012-13 and 2013-14, the cross objection having become academic and infructuous were not adjudicated. In the result, the cross objections raising the grounds (1) to (3) filed by the assess were dismissed. - HC
Maintainability of Appeal against ITAT order - substantial question of law or fact - The appeals of the revenue having been dismissed for the A.Ys. 2011-12, 2012-13 and 2013-14, the cross objection having become academic and infructuous were not adjudicated. In the result, the cross objections raising the grounds (1) to (3) filed by the assess were dismissed. - HC
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