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...
Additions of Bank deposits made u/s 68 - Once it is held that the impugned deposits may represent sales collection, then the question of estimation of profit would arise. - the provisions of sec. 44AF shall not have application in the facts and circumstances of the case. - AT
Additions of Bank deposits made u/s 68 - Once it is held that the impugned deposits may represent sales collection, then the question of estimation of profit would arise. - the provisions of sec. 44AF shall not have application in the facts and circumstances of the case. - AT
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