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 analyzed a Tax Evasion Petition regarding income tax investigation, finding no substantive evidence of tax evasion. The court determined that the investigation report was not confidential and ordered its disclosure to the petitioner. The HC dismissed the application but directed the Income Tax Department to provide a copy of the 29.08.2024 report within two weeks, with the petitioner permitted to obtain a certified copy from the court if the department fails to comply. The investigation revealed no significant discrepancies in the petitioner's income tax returns, and the contact details associated with the returns were linked to both the petitioner and her spouse.
HC analyzed a Tax Evasion Petition regarding income tax investigation, finding no substantive evidence of tax evasion. The court determined that the investigation report was not confidential and ordered its disclosure to the petitioner. The HC dismissed the application but directed the Income Tax Department to provide a copy of the 29.08.2024 report within two weeks, with the petitioner permitted to obtain a certified copy from the court if the department fails to comply. The investigation revealed no significant discrepancies in the petitioner's income tax returns, and the contact details associated with the returns were linked to both the petitioner and her spouse.
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