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...
Valuation of stock of spares - The items may be small in nature, may be numerous but each item which is in stores of the assessee is required to be valued - The assessee retains stock of spares for 15 days - additions made by CIT(A) sustained - HC
Valuation of stock of spares - The items may be small in nature, may be numerous but each item which is in stores of the assessee is required to be valued - The assessee retains stock of spares for 15 days - additions made by CIT(A) sustained - HC
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