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...
Penalty u/s. 271B - Non furnishing of Tax Audit Report within the prescribed period u/s 44AB - Limitation to impose penalty u/s 275 - quantum of penalty to be imposed u/s 271B was dependent on the outcome of appellate order u/s 250 - AO has validly kept the penalty proceedings in abeyance till disposal of appeal
Penalty u/s. 271B - Non furnishing of Tax Audit Report within the prescribed period u/s 44AB - Limitation to impose penalty u/s 275 - quantum of penalty to be imposed u/s 271B was dependent on the outcome of appellate order u/s 250 - AO has validly kept the penalty proceedings in abeyance till disposal of appeal
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TaxTMI 
TaxTMI 
of 4916 
