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 on account of commission income for obtaining accommodation entries - addition cannot be made merely on the presumption that family concerns have admitted providing accommodation entries in their statement of facts before the Settlement Commission. - AT
Addition on account of commission income for obtaining accommodation entries - addition cannot be made merely on the presumption that family concerns have admitted providing accommodation entries in their statement of facts before the Settlement Commission. - AT
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