Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
As per S. 179(1) a director cannot be held liable for interest/penalty and thereupon be treated as an assessee u/s 2(7) as a person by whom any tax or any other sum of money is payable - HC
As per S. 179(1) a director cannot be held liable for interest/penalty and thereupon be treated as an assessee u/s 2(7) as a person by whom any tax or any other sum of money is payable - HC
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