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 tax authority has relaxed the time limit for processing electronically filed income tax returns that were incorrectly invalidated by the Central Processing Centre due to technical errors. Returns filed up to March 31, 2024, which were erroneously invalidated, shall now be processed, with intimation to taxpayers by March 31, 2026. All related consequences under the law, including refunds with applicable interest, will apply, except where PAN-Aadhaar linkage is missing, in which case refunds will not be issued. This directive is issued under the authority of the Income-tax Act to ensure proper validation and processing of affected returns.
The tax authority has relaxed the time limit for processing electronically filed income tax returns that were incorrectly invalidated by the Central Processing Centre due to technical errors. Returns filed up to March 31, 2024, which were erroneously invalidated, shall now be processed, with intimation to taxpayers by March 31, 2026. All related consequences under the law, including refunds with applicable interest, will apply, except where PAN-Aadhaar linkage is missing, in which case refunds will not be issued. This directive is issued under the authority of the Income-tax Act to ensure proper validation and processing of affected returns.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
