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...
Condonation of delay - delay of 2554 days in filing the appeal - sufficient cause for delay - assessee waited for the decision of the similar issue pending before the CIT(A) Mysore, which was decided on 31.08.2017 construing the status of the assessee as a Central Government Organization for the purpose of valuation of perquisites and not as an autonomous body - the grounds taken by the assessee for condonation of delay is not sufficient. - AT
Condonation of delay - delay of 2554 days in filing the appeal - sufficient cause for delay - assessee waited for the decision of the similar issue pending before the CIT(A) Mysore, which was decided on 31.08.2017 construing the status of the assessee as a Central Government Organization for the purpose of valuation of perquisites and not as an autonomous body - the grounds taken by the assessee for condonation of delay is not sufficient. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
