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 held that the assessee successfully discharged the onus of establishing purchase genuineness by providing comprehensive documentary evidence including invoices, goods receipt notes, transport bills, and weighing bridge slips. Despite some procedural discrepancies and non-response to section 133(6) notices by certain parties, the tribunal affirmed that these factors do not automatically render transactions as bogus. The CIT(A)'s deletion of additions was upheld, and the revenue's appeal was dismissed, reinforcing the principle that mere procedural irregularities cannot invalidate legitimate business transactions when substantive evidence supports their authenticity.
ITAT held that the assessee successfully discharged the onus of establishing purchase genuineness by providing comprehensive documentary evidence including invoices, goods receipt notes, transport bills, and weighing bridge slips. Despite some procedural discrepancies and non-response to section 133(6) notices by certain parties, the tribunal affirmed that these factors do not automatically render transactions as bogus. The CIT(A)'s deletion of additions was upheld, and the revenue's appeal was dismissed, reinforcing the principle that mere procedural irregularities cannot invalidate legitimate business transactions when substantive evidence supports their authenticity.
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TaxTMI 
TaxTMI 
of 4918 
