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...
AT partly allowed the appeal and directed the respondent to permit inspection and production of investigatory material to the appellant to the extent necessary to test the charges. The respondent must provide the chats between the appellant and any entity, copies of statements of fund managers, documents seized from the appellant's desk, the daily register maintained by the asset manager, and the appellant's trade logs and the Big Client's trade details limited to scrip, quantum and time of order placement. Entire third-party chats may be withheld to protect privacy. The respondent's reliance on call data records was rejected and the appellant is entitled to his call details. No direction is given concerning production of a Section 65B certificate.
AT partly allowed the appeal and directed the respondent to permit inspection and production of investigatory material to the appellant to the extent necessary to test the charges. The respondent must provide the chats between the appellant and any entity, copies of statements of fund managers, documents seized from the appellant's desk, the daily register maintained by the asset manager, and the appellant's trade logs and the Big Client's trade details limited to scrip, quantum and time of order placement. Entire third-party chats may be withheld to protect privacy. The respondent's reliance on call data records was rejected and the appellant is entitled to his call details. No direction is given concerning production of a Section 65B certificate.
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