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 upheld the assessee's claim for deduction under Section 80IA for windmill undertakings, finding that the four windmill undertakings fulfilled the statutory conditions at their formation. The tribunal confirmed the CIT(A)'s order, determining that the windmill undertakings were established with entirely new machinery and thus eligible for deduction in the specified assessment years. Additionally, the tribunal rejected the revenue's challenge regarding excess physical stock, finding no substantial evidence to support the revenue's contentions and maintaining the CIT(A)'s original findings.
ITAT upheld the assessee's claim for deduction under Section 80IA for windmill undertakings, finding that the four windmill undertakings fulfilled the statutory conditions at their formation. The tribunal confirmed the CIT(A)'s order, determining that the windmill undertakings were established with entirely new machinery and thus eligible for deduction in the specified assessment years. Additionally, the tribunal rejected the revenue's challenge regarding excess physical stock, finding no substantial evidence to support the revenue's contentions and maintaining the CIT(A)'s original findings.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
