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...
HC restricted addition of undisclosed income from Shipgram Scheme to 30% based on concurrent factual findings by CIT(A) and ITAT regarding allocation between assessee and M/s. Shivganga Builders. Appeals dismissed, upholding Tribunal's order.
HC restricted addition of undisclosed income from Shipgram Scheme to 30% based on concurrent factual findings by CIT(A) and ITAT regarding allocation between assessee and M/s. Shivganga Builders. Appeals dismissed, upholding Tribunal's order.
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