Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
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Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
In a limited scrutiny assessment under CASS, the Assessing Officer made additions to the assessee's income on account of cash deposits, excess closing cash balance over opening balance and net income, and unexplained debtors balance. The CIT(A) partly allowed relief. The ITAT dismissed the assessee's appeal, confirming the CIT(A)'s action, as the assessee failed to substantiate or produce documentary evidence to controvert the CIT(A)'s findings during the appellate proceedings before the Tribunal.
In a limited scrutiny assessment under CASS, the Assessing Officer made additions to the assessee's income on account of cash deposits, excess closing cash balance over opening balance and net income, and unexplained debtors balance. The CIT(A) partly allowed relief. The ITAT dismissed the assessee's appeal, confirming the CIT(A)'s action, as the assessee failed to substantiate or produce documentary evidence to controvert the CIT(A)'s findings during the appellate proceedings before the Tribunal.
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