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...
TP Adjustment - AMP expenses - analysis carried out by the ITAT, having regard to the details pertaining to the comparable entities, is fairly exhaustive and reasonable and correctly recorded its findings that the assessee had been suitably compensated by its AEs - no substantial question of law
TP Adjustment - AMP expenses - analysis carried out by the ITAT, having regard to the details pertaining to the comparable entities, is fairly exhaustive and reasonable and correctly recorded its findings that the assessee had been suitably compensated by its AEs - no substantial question of law
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