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...
ITAT allowed taxpayer's appeal regarding Tax Collected at Source (TCS) credit for minor child's income clubbed with parent's income. While statutory amendment permitting such credit becomes effective January 2025, ITAT held the amendment should apply retrospectively to prevent undue hardship. Following Allied Motors precedent on curative provisions, tribunal concluded that when minor's income is clubbed with parent's income, corresponding TCS credit must transfer to parent-assessee. Revenue authorities cannot retain collected tax without providing credit mechanism. AO directed to grant TCS credit to parent for minor's clubbed income.
ITAT allowed taxpayer's appeal regarding Tax Collected at Source (TCS) credit for minor child's income clubbed with parent's income. While statutory amendment permitting such credit becomes effective January 2025, ITAT held the amendment should apply retrospectively to prevent undue hardship. Following Allied Motors precedent on curative provisions, tribunal concluded that when minor's income is clubbed with parent's income, corresponding TCS credit must transfer to parent-assessee. Revenue authorities cannot retain collected tax without providing credit mechanism. AO directed to grant TCS credit to parent for minor's clubbed income.
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TaxTMI 
TaxTMI 
of 4916 
