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...
TDS credit u/s 199 - The subscription amount is the income of M/s.Sun TV Network Limited and as such, the same is taxable in the hands of M/s.Sun TV Network Limited. The levy of tax on the respondent – assessee would amount to double taxation. - As rightly contended by the learned senior counsel appearing for the respondent, since the amended provision Rule 37BA(2)(i) came into effect only on 01.11.2011, the same is not applicable to the cases on hand. Appellate Tribunal was right in holding that the assessee is eligible for TDS credit. - HC
TDS credit u/s 199 - The subscription amount is the income of M/s.Sun TV Network Limited and as such, the same is taxable in the hands of M/s.Sun TV Network Limited. The levy of tax on the respondent – assessee would amount to double taxation. - As rightly contended by the learned senior counsel appearing for the respondent, since the amended provision Rule 37BA(2)(i) came into effect only on 01.11.2011, the same is not applicable to the cases on hand. Appellate Tribunal was right in holding that the assessee is eligible for TDS credit. - HC
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TaxTMI 
TaxTMI 
of 4918 
