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...
Proceedings u/s 179 - AO held that the petitioner(director) is jointly and severally liable towards the tax/penalty imposed on company - a perusal of Section 264 makes it clear that writ petitioner has an effective and efficacious alternate remedy as the Revisional Authority has powers to pass orders which are not prejudicial to the assessee by revising the impugned order - directed to file revision
Proceedings u/s 179 - AO held that the petitioner(director) is jointly and severally liable towards the tax/penalty imposed on company - a perusal of Section 264 makes it clear that writ petitioner has an effective and efficacious alternate remedy as the Revisional Authority has powers to pass orders which are not prejudicial to the assessee by revising the impugned order - directed to file revision
Note: It is a system-generated summary and is for quick reference only.