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...
Revision u/s 263 - Penalty u/s 271(1)(c) dropped - voluntarily offer certain income in the form of cash deposits/FDRs - a perusal of the ‘order sheet’ noting of the A.O reveals that he had only after being satisfied with the reply filed by the assessee, therein concluded that the penalty proceedings initiated u/s 271(1)(c) were to be dropped - a plausible view of AO - revision quashed
Revision u/s 263 - Penalty u/s 271(1)(c) dropped - voluntarily offer certain income in the form of cash deposits/FDRs - a perusal of the ‘order sheet’ noting of the A.O reveals that he had only after being satisfied with the reply filed by the assessee, therein concluded that the penalty proceedings initiated u/s 271(1)(c) were to be dropped - a plausible view of AO - revision quashed
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
