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 56(2)(vii)(b) - difference between the stamp value and the purchase consideration - the AO made addition only on the basis of additional stamp duty. There is no evidence on record to suggest that the assessee has shown sale consideration on the lesser value of prevailing Jantri rates - Additions deleted - AT
Addition u/s 56(2)(vii)(b) - difference between the stamp value and the purchase consideration - the AO made addition only on the basis of additional stamp duty. There is no evidence on record to suggest that the assessee has shown sale consideration on the lesser value of prevailing Jantri rates - Additions deleted - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
