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...
Notification issued u/s 10(46) of Income Tax Act, 1961 exempting specified income of Uttaranchal Board of Technical Education, Roorkee (PAN: AAALU0281D) from income tax, including grants/subsidies, fees/fines/penalties, receipts from sale of forms/materials, disposal of assets/scrap, rent, royalty/license fees, and interest on bank deposits. Exemption subject to conditions of not engaging in commercial activity, unchanged nature of specified income and activities, and filing return of income. Effective for Assessment Year 2023-24 (Financial Year 2022-23). No adverse impact from retrospective effect.
Notification issued u/s 10(46) of Income Tax Act, 1961 exempting specified income of Uttaranchal Board of Technical Education, Roorkee (PAN: AAALU0281D) from income tax, including grants/subsidies, fees/fines/penalties, receipts from sale of forms/materials, disposal of assets/scrap, rent, royalty/license fees, and interest on bank deposits. Exemption subject to conditions of not engaging in commercial activity, unchanged nature of specified income and activities, and filing return of income. Effective for Assessment Year 2023-24 (Financial Year 2022-23). No adverse impact from retrospective effect.
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TaxTMI 
TaxTMI 
of 4918 
