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 the assessee's appeal, permitting carry forward of current year's business loss despite a 28-minute delay in filing tax return due to technical difficulties with Digital Signature Certificate registration. The tribunal considered the bonafide hardship faced by the non-resident foreign company and remitted the matter to the Jurisdictional Assessing Officer for verification of the loss carry forward claim, consistent with judicial precedent that appellate authorities retain discretion to entertain such claims. The appeal was allowed for statistical purposes, directing further procedural examination of the loss carry forward eligibility under applicable tax regulations.
ITAT allowed the assessee's appeal, permitting carry forward of current year's business loss despite a 28-minute delay in filing tax return due to technical difficulties with Digital Signature Certificate registration. The tribunal considered the bonafide hardship faced by the non-resident foreign company and remitted the matter to the Jurisdictional Assessing Officer for verification of the loss carry forward claim, consistent with judicial precedent that appellate authorities retain discretion to entertain such claims. The appeal was allowed for statistical purposes, directing further procedural examination of the loss carry forward eligibility under applicable tax regulations.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
