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 appeal filed by the assessee company was dismissed by the Income Tax Appellate Tribunal on the grounds that the Form 36 (memo of appeal) was not duly verified as per Rule 47(1) read with Rule 45(3) of the Income Tax Rules, 1962. The rules mandate that Form 36 must be verified by the person authorized to verify the return of income u/s 140 of the Income Tax Act, which in case of a company is the Managing Director or any Director. However, in this case, Form 36 was verified by the Authorized Representative (Chartered Accountant) of the assessee company instead of the Managing Director or a Director. Consequently, the appeal was held to be invalid and dismissed in limine. The Tribunal also noted issues with the ex-parte assessment order passed without proper service of notice to the assessee and in the name of a different entity, as well as the addition of bogus accommodation entries.
The appeal filed by the assessee company was dismissed by the Income Tax Appellate Tribunal on the grounds that the Form 36 (memo of appeal) was not duly verified as per Rule 47(1) read with Rule 45(3) of the Income Tax Rules, 1962. The rules mandate that Form 36 must be verified by the person authorized to verify the return of income u/s 140 of the Income Tax Act, which in case of a company is the Managing Director or any Director. However, in this case, Form 36 was verified by the Authorized Representative (Chartered Accountant) of the assessee company instead of the Managing Director or a Director. Consequently, the appeal was held to be invalid and dismissed in limine. The Tribunal also noted issues with the ex-parte assessment order passed without proper service of notice to the assessee and in the name of a different entity, as well as the addition of bogus accommodation entries.
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TaxTMI 
TaxTMI 
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