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...
Disallowance u/s 43B - “Current Liabilities‟ shown towards advertisement tax payable to M.P. State Government as not paid till the date of audit - when the assessee did not debit the amount to Profit and Loss Account as an expenditure nor had the assessee claimed any deduction in respect of the amount, the question of disallowing u/s 43B of the Act does not arise.
Disallowance u/s 43B - “Current Liabilities‟ shown towards advertisement tax payable to M.P. State Government as not paid till the date of audit - when the assessee did not debit the amount to Profit and Loss Account as an expenditure nor had the assessee claimed any deduction in respect of the amount, the question of disallowing u/s 43B of the Act does not arise.
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TaxTMI 
TaxTMI 
of 4918 
