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...
Charging of fee u/s 234E - In the absence of any decision by the jurisdictional High Court, where there is difference of opinion between different High Courts on an issue, then the one in favour of assessee needs to be followed.
Charging of fee u/s 234E - In the absence of any decision by the jurisdictional High Court, where there is difference of opinion between different High Courts on an issue, then the one in favour of assessee needs to be followed.
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