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...
Rectification of mistake u/s 154 against intimation u/s. 143(1) - Rejection on the ground that, revised return was not authenticated - The ITAT recognize the mistake in the original return was apparent from the record. The Tribunal, citing CBDT Circular, which urges tax officers to assist taxpayers in securing due reliefs, remitted the case back to the Assessing Officer for rectification. The Tribunal directed that the original return should be rectified, considering the revised return and relevant documents submitted by the appellant. - AT
Rectification of mistake u/s 154 against intimation u/s. 143(1) - Rejection on the ground that, revised return was not authenticated - The ITAT recognize the mistake in the original return was apparent from the record. The Tribunal, citing CBDT Circular, which urges tax officers to assist taxpayers in securing due reliefs, remitted the case back to the Assessing Officer for rectification. The Tribunal directed that the original return should be rectified, considering the revised return and relevant documents submitted by the appellant. - AT
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TaxTMI 
TaxTMI 
of 4916 
