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...
Addition u/s 69 as undisclosed income - the burden to prove the source and credibility of deposits and statement of the assessee - opportunity to discharge this burden has to be given to the assessee by the AO - Matter remanded back - AT
Addition u/s 69 as undisclosed income - the burden to prove the source and credibility of deposits and statement of the assessee - opportunity to discharge this burden has to be given to the assessee by the AO - Matter remanded back - AT
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