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...
Section 18B empowered the Commissioner of Wealth Tax to entertain an application for reducing/waiver of penalty in accordance with factors detailed in Section 18B and required the Commissioner to pass a speaking order recording whether the facts pleaded fall within the factors enumerated in Section 18B - HC
Section 18B empowered the Commissioner of Wealth Tax to entertain an application for reducing/waiver of penalty in accordance with factors detailed in Section 18B and required the Commissioner to pass a speaking order recording whether the facts pleaded fall within the factors enumerated in Section 18B - HC
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