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...
Tax deduction at source remained mandatory, and interim protection against withholding was refused because no finding had been made that the payments were not chargeable to tax; the Court would not bypass statutory deduction on equitable grounds or by substituting security. To end the continuing uncertainty for the non-resident taxpayer, the pending advance ruling applications were treated as withdrawn, and the Assessing Officer was directed to complete the A.Y. 2018-19 assessment while examining taxability under the Act, the DTAA, and the equalisation levy implications.
Tax deduction at source remained mandatory, and interim protection against withholding was refused because no finding had been made that the payments were not chargeable to tax; the Court would not bypass statutory deduction on equitable grounds or by substituting security. To end the continuing uncertainty for the non-resident taxpayer, the pending advance ruling applications were treated as withdrawn, and the Assessing Officer was directed to complete the A.Y. 2018-19 assessment while examining taxability under the Act, the DTAA, and the equalisation levy implications.
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