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 of commission expenses - Non-service of letters to the buyers or non-compliance of the letters by the buyers does not show that the payment of commission was not genuine when the relative sale was considered genuine and accepted by the department. Further, non Smt. furnishing of the name of the buyers by agent in compliance to the notice does not necessarily mean that the agent is not aware of the buyers - Claim of expenses cannot be denied - AT
Disallowance of commission expenses - Non-service of letters to the buyers or non-compliance of the letters by the buyers does not show that the payment of commission was not genuine when the relative sale was considered genuine and accepted by the department. Further, non Smt. furnishing of the name of the buyers by agent in compliance to the notice does not necessarily mean that the agent is not aware of the buyers - Claim of expenses cannot be denied - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
