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...
Rectification of mistake u/s 154 against intimation u/s. 143(1) - Rejection on the ground that, revised return was not authenticated - The ITAT recognize the mistake in the original return was apparent from the record. The Tribunal, citing CBDT Circular, which urges tax officers to assist taxpayers in securing due reliefs, remitted the case back to the Assessing Officer for rectification. The Tribunal directed that the original return should be rectified, considering the revised return and relevant documents submitted by the appellant. - AT
Rectification of mistake u/s 154 against intimation u/s. 143(1) - Rejection on the ground that, revised return was not authenticated - The ITAT recognize the mistake in the original return was apparent from the record. The Tribunal, citing CBDT Circular, which urges tax officers to assist taxpayers in securing due reliefs, remitted the case back to the Assessing Officer for rectification. The Tribunal directed that the original return should be rectified, considering the revised return and relevant documents submitted by the appellant. - AT
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