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...
HC quashed the assessment order u/s 143(3) after determining AO's lack of inherent jurisdiction. The Tribunal analyzed the case facts, noting the assessee's nil income return and subsequent notices u/s 143(2) and 142(1). Relying on CBDT Instruction No.1 of 2011 and precedent in Bhagyalaxmi Conclave (P) Ltd., the Tribunal found the AO exceeded jurisdictional limits. The revenue's challenge was unsuccessful, with the HC dismissing a similar appeal involving identical substantial legal questions. Consequently, the Tribunal's order setting aside the AO's assessment was upheld, effectively deciding against the revenue on jurisdictional grounds.
HC quashed the assessment order u/s 143(3) after determining AO's lack of inherent jurisdiction. The Tribunal analyzed the case facts, noting the assessee's nil income return and subsequent notices u/s 143(2) and 142(1). Relying on CBDT Instruction No.1 of 2011 and precedent in Bhagyalaxmi Conclave (P) Ltd., the Tribunal found the AO exceeded jurisdictional limits. The revenue's challenge was unsuccessful, with the HC dismissing a similar appeal involving identical substantial legal questions. Consequently, the Tribunal's order setting aside the AO's assessment was upheld, effectively deciding against the revenue on jurisdictional grounds.
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TaxTMI 
TaxTMI 
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