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 69A on the basis of whatsapp messages - The ITAT noted that the mere presence of WhatsApp messages on a mobile phone does not conclusively prove that the transactions mentioned therein were undertaken by the phone's owner. It was emphasized that such messages could be exchanged in various contexts not necessarily related to undisclosed income. - The tribunal agreed with the appellant that there was an erroneous double addition for a single transaction amount calculated in both dollars and rupees, which amounted to a computational error by the AO.
Addition u/s 69A on the basis of whatsapp messages - The ITAT noted that the mere presence of WhatsApp messages on a mobile phone does not conclusively prove that the transactions mentioned therein were undertaken by the phone's owner. It was emphasized that such messages could be exchanged in various contexts not necessarily related to undisclosed income. - The tribunal agreed with the appellant that there was an erroneous double addition for a single transaction amount calculated in both dollars and rupees, which amounted to a computational error by the AO.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
