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 adjudicated a tax dispute concerning return filing delay of 02 seconds. The tribunal held that a minimal technical delay of 02 seconds does not invalidate the return filing. Referencing precedent cases involving similar technical glitches, the tribunal determined that the return filed prior to midnight should be considered timely. The CPC's denial of carry forward loss claim was deemed incorrect. The AO was directed to treat the original return as filed within statutory time limits and consider the revised return for income computation. The Revenue's appeal was consequently dismissed, affirming the assessee's right to file returns without punitive consequences for negligible technical delays.
ITAT adjudicated a tax dispute concerning return filing delay of 02 seconds. The tribunal held that a minimal technical delay of 02 seconds does not invalidate the return filing. Referencing precedent cases involving similar technical glitches, the tribunal determined that the return filed prior to midnight should be considered timely. The CPC's denial of carry forward loss claim was deemed incorrect. The AO was directed to treat the original return as filed within statutory time limits and consider the revised return for income computation. The Revenue's appeal was consequently dismissed, affirming the assessee's right to file returns without punitive consequences for negligible technical delays.
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TaxTMI 
TaxTMI 
of 4916 
