GST refunds for cancelled air tickets remain available when passenger reimbursements defeat unjust enrichment and credit-note adjustment is unavailabl...
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...
Penalty u/s. 27(1)(c) - conversion of business loss into capital loss and in adoption of higher rate for shares sold - though the assessee has not preferred any quantum appeal, we do not find it appropriate to levy of penalty - AT
Penalty u/s. 27(1)(c) - conversion of business loss into capital loss and in adoption of higher rate for shares sold - though the assessee has not preferred any quantum appeal, we do not find it appropriate to levy of penalty - AT
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