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 made on the basis of loose papers found and seized from the third person - the jottings made without identification of any asset or investment cannot be the basis for making the addition of unexplained investment as done by the assessing officer. - Ld CIT(A) deleted the addition correctly. - AT
Addition made on the basis of loose papers found and seized from the third person - the jottings made without identification of any asset or investment cannot be the basis for making the addition of unexplained investment as done by the assessing officer. - Ld CIT(A) deleted the addition correctly. - AT
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