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...
Credit of TDS - Non-reflection of TDS credit in its 26AS statement - The Appellate Tribunal acknowledged the genuine hardship faced by the appellant - While recognizing the technical constraints, the Tribunal suggests that the Assessing Officer should find a solution to address the appellant's hardship. The Tribunal directs the AO to verify the facts of the case and consider resorting to the provisions of Section 119 of the Income Tax Act, allowing the appellant to address its grievance through proper application.
Credit of TDS - Non-reflection of TDS credit in its 26AS statement - The Appellate Tribunal acknowledged the genuine hardship faced by the appellant - While recognizing the technical constraints, the Tribunal suggests that the Assessing Officer should find a solution to address the appellant's hardship. The Tribunal directs the AO to verify the facts of the case and consider resorting to the provisions of Section 119 of the Income Tax Act, allowing the appellant to address its grievance through proper application.
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