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...
Reopening of assessment held invalid due to lack of factual basis and non-application of mind by Revenue. Assessee had already disclosed relevant income from commodity transactions in return and supporting documents. Notice u/s 148 and order rejecting objections quashed, being legally unsustainable.
Reopening of assessment held invalid due to lack of factual basis and non-application of mind by Revenue. Assessee had already disclosed relevant income from commodity transactions in return and supporting documents. Notice u/s 148 and order rejecting objections quashed, being legally unsustainable.
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