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...
The Appellate Tribunal considered a case involving the disallowance of electricity expenses leading to a penalty u/s 271(1)(c). The Tribunal noted the essential role of a sorting machine, powered by electricity, in the business activity. The machine was part of the Plant & Machinery and depreciation had been allowed by the Assessing Officer. While the electricity bill was in the husband's name due to the machine being used in his godown, the lack of direct evidence led to disallowance. The Tribunal found the assessee's explanation to be bona fide, not mala fide, as the claim was not entirely baseless. Citing a relevant case, the Tribunal concluded that the penalty was unwarranted, as the assessee had not concealed income intentionally. Consequently, the penalty u/s 271(1)(c) was deleted, and the assessee's appeal was allowed.
The Appellate Tribunal considered a case involving the disallowance of electricity expenses leading to a penalty u/s 271(1)(c). The Tribunal noted the essential role of a sorting machine, powered by electricity, in the business activity. The machine was part of the Plant & Machinery and depreciation had been allowed by the Assessing Officer. While the electricity bill was in the husband's name due to the machine being used in his godown, the lack of direct evidence led to disallowance. The Tribunal found the assessee's explanation to be bona fide, not mala fide, as the claim was not entirely baseless. Citing a relevant case, the Tribunal concluded that the penalty was unwarranted, as the assessee had not concealed income intentionally. Consequently, the penalty u/s 271(1)(c) was deleted, and the assessee's appeal was allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
