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 circular enhances monetary limits for filing appeals by the Income Tax Department before Income Tax Appellate Tribunal, High Courts, and Supreme Court. For appeals before ITAT, limit is Rs. 60 lakh, Rs. 2 crore for High Courts, and Rs. 5 crore for Supreme Court. Exceptions apply for cases involving tax deduction/collection at source, where decision is merit-based. Appeals should not be filed solely due to exceeding monetary limits; merits must be considered to reduce unnecessary litigation and provide certainty. Modifications are effective immediately, applying to pending and future appeals, which may be withdrawn if exceeding revised limits.
The circular enhances monetary limits for filing appeals by the Income Tax Department before Income Tax Appellate Tribunal, High Courts, and Supreme Court. For appeals before ITAT, limit is Rs. 60 lakh, Rs. 2 crore for High Courts, and Rs. 5 crore for Supreme Court. Exceptions apply for cases involving tax deduction/collection at source, where decision is merit-based. Appeals should not be filed solely due to exceeding monetary limits; merits must be considered to reduce unnecessary litigation and provide certainty. Modifications are effective immediately, applying to pending and future appeals, which may be withdrawn if exceeding revised limits.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
