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...
Observing that property details were provided to the Assessing Officer, properties reflected in accounts submitted during assessment proceedings, substantial payment made in 2010, and cash component part of purchase deed submitted to AO, the Tribunal held that Assessment Order was not erroneous prejudicial to Revenue interest. Consequently, Order u/s 263 set aside, allowing assessee's appeal.
Observing that property details were provided to the Assessing Officer, properties reflected in accounts submitted during assessment proceedings, substantial payment made in 2010, and cash component part of purchase deed submitted to AO, the Tribunal held that Assessment Order was not erroneous prejudicial to Revenue interest. Consequently, Order u/s 263 set aside, allowing assessee's appeal.
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