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 the legality of additions based on a diary seized from a third party. The Tribunal held that the presumption u/s 132(4A) of the Act applies to the person in possession of incriminating material and cannot be extended to a third party without corroborative evidence against the assessee. The failure to provide cross-examination opportunity to the assessee based on third party statements led to the deletion of the addition. The Tribunal also ruled in favor of the assessee regarding unexplained expenses on a mobile purchase and investments in vehicles. Addition of interest income and unexplained investments were deleted due to lack of supporting evidence. The Tribunal further deleted additions related to unexplained expenditure on spectacles, mobile phones, marriage expenses, and foreign currency purchases. The Tribunal emphasized the importance of corroborative evidence and upheld the principles of natural justice throughout its decisions.
The Appellate Tribunal considered the legality of additions based on a diary seized from a third party. The Tribunal held that the presumption u/s 132(4A) of the Act applies to the person in possession of incriminating material and cannot be extended to a third party without corroborative evidence against the assessee. The failure to provide cross-examination opportunity to the assessee based on third party statements led to the deletion of the addition. The Tribunal also ruled in favor of the assessee regarding unexplained expenses on a mobile purchase and investments in vehicles. Addition of interest income and unexplained investments were deleted due to lack of supporting evidence. The Tribunal further deleted additions related to unexplained expenditure on spectacles, mobile phones, marriage expenses, and foreign currency purchases. The Tribunal emphasized the importance of corroborative evidence and upheld the principles of natural justice throughout its decisions.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
