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...
Provision made for future expenses - Allowablity u/s 37(1) - complete details filed by the assessee to show that the expenditure in question was not contingent liability and on reference to these documents shows that projected future expenses as claimed by the assessee was reasonable - it was not proper on the part of the AO to have ignored these documents - allowable expenses
Provision made for future expenses - Allowablity u/s 37(1) - complete details filed by the assessee to show that the expenditure in question was not contingent liability and on reference to these documents shows that projected future expenses as claimed by the assessee was reasonable - it was not proper on the part of the AO to have ignored these documents - allowable expenses
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