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...
Exemption u/s 54 – LTCG - Nature of Property sold is housing property or agricultural land - once a door number is allotted to the premises, this itself makes it clear that it is not an agricultural property - exemption allowed - AT
Exemption u/s 54 – LTCG - Nature of Property sold is housing property or agricultural land - once a door number is allotted to the premises, this itself makes it clear that it is not an agricultural property - exemption allowed - AT
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