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...
Effect of not passing speaking order by CIT(A) - it was incumbent upon CIT(A) to pass a speaking order after proper appreciation of the facts before her and have to examine the observations of the AO vis-a-vis the objections/ contentions of the assessee - since CIT(A) failed to do so appeal is remanded to pass a speaking order after duly examining and considering all the contentions
Effect of not passing speaking order by CIT(A) - it was incumbent upon CIT(A) to pass a speaking order after proper appreciation of the facts before her and have to examine the observations of the AO vis-a-vis the objections/ contentions of the assessee - since CIT(A) failed to do so appeal is remanded to pass a speaking order after duly examining and considering all the contentions
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