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...
Import of Plastic Injection Moulds - News goods or used / second hand goods - The CESTAT observed that, The expert is not to expected to give his impressions but has to state the facts on which he draws the opinion. - The tribunal evaluates various pieces of evidence, including the purchase order, drawings, and photographs, to conclude that it is probable and acceptable that the goods imported are indeed new, contrary to the Chartered Engineer's opinion.
Import of Plastic Injection Moulds - News goods or used / second hand goods - The CESTAT observed that, The expert is not to expected to give his impressions but has to state the facts on which he draws the opinion. - The tribunal evaluates various pieces of evidence, including the purchase order, drawings, and photographs, to conclude that it is probable and acceptable that the goods imported are indeed new, contrary to the Chartered Engineer's opinion.
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