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...
Rectification of mistake u/s 154 - AO issued notice u/s 154 based on audit objections, adding waiver of principal amount and revising book profit. Tribunal dismissed Revenue's appeal citing tax effect. CIT (A) allowed assessee's appeal, quashing audit objection merged into CIT (A) order. Tribunal dismissed Revenue's Miscellaneous Application, stating appeal not due to audit objection acceptance. Case not falling under CBDT Circular No. 3/2018 exceptions. High Court = HC.
Rectification of mistake u/s 154 - AO issued notice u/s 154 based on audit objections, adding waiver of principal amount and revising book profit. Tribunal dismissed Revenue's appeal citing tax effect. CIT (A) allowed assessee's appeal, quashing audit objection merged into CIT (A) order. Tribunal dismissed Revenue's Miscellaneous Application, stating appeal not due to audit objection acceptance. Case not falling under CBDT Circular No. 3/2018 exceptions. High Court = HC.
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TaxTMI 
TaxTMI 
of 4916 
