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...
Exemption u/s 11 - denying the grant of registration u/s 12AA - There is no material brought on record by CIT (E) which suggests that genuineness of activities are in doubt. - CIT(E) directed to grant the registration from the date of the application i.e., 23.05.2019. - However, CIT(E) is not empowered to grant the registration with retrospective effect, there are no provisions providing exceptions to the sub-section (2) of Sec.12A under the statute. - AT
Exemption u/s 11 - denying the grant of registration u/s 12AA - There is no material brought on record by CIT (E) which suggests that genuineness of activities are in doubt. - CIT(E) directed to grant the registration from the date of the application i.e., 23.05.2019. - However, CIT(E) is not empowered to grant the registration with retrospective effect, there are no provisions providing exceptions to the sub-section (2) of Sec.12A under the statute. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
