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 case involves an offence under FEMA with regard to the business conduct of a company. The liability of a director for contravention of provisions depends on their role in the company, not just their designation. The main person in charge was actively involved in the company's affairs, while other directors were not. One retired director was directly responsible for accounts in foreign banks. The respondents, although directors, were not actively involved in decision-making or in charge of the company's affairs. Lack of evidence showing their responsibility for the company's conduct led the Appellate Tribunal to dismiss the Revision Petition.
The case involves an offence under FEMA with regard to the business conduct of a company. The liability of a director for contravention of provisions depends on their role in the company, not just their designation. The main person in charge was actively involved in the company's affairs, while other directors were not. One retired director was directly responsible for accounts in foreign banks. The respondents, although directors, were not actively involved in decision-making or in charge of the company's affairs. Lack of evidence showing their responsibility for the company's conduct led the Appellate Tribunal to dismiss the Revision Petition.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
