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...
The ITAT resolved the dispute regarding classification of lease rental income, arising from divergent views of its Members, by applying the principle that such classification depends on facts and circumstances without a definitive test. The assessee had ceased business operations and was not involved in managing the lessee entity, merely earning rental income from immovable property. The majority upheld the revenue's treatment of the income as "income from house property" rather than "income from business," affirming the assessing officer's addition. Consequently, the appeal was dismissed, confirming the income's characterization as house property income in favor of the revenue.
The ITAT resolved the dispute regarding classification of lease rental income, arising from divergent views of its Members, by applying the principle that such classification depends on facts and circumstances without a definitive test. The assessee had ceased business operations and was not involved in managing the lessee entity, merely earning rental income from immovable property. The majority upheld the revenue's treatment of the income as "income from house property" rather than "income from business," affirming the assessing officer's addition. Consequently, the appeal was dismissed, confirming the income's characterization as house property income in favor of the revenue.
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TaxTMI 
TaxTMI 
of 4918 
