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 held that the surcharge on the assessee's income must be determined according to the slab rates prescribed under the Finance Act, rejecting the application of the Maximum Marginal Rate. Since the assessee's income exceeds Rs. 50 lakhs but does not exceed Rs. 1 crore, the applicable surcharge rate is 10%. The AO was directed to recompute the surcharge accordingly in line with the settled legal position and prescribed slab rates.
The ITAT held that the surcharge on the assessee's income must be determined according to the slab rates prescribed under the Finance Act, rejecting the application of the Maximum Marginal Rate. Since the assessee's income exceeds Rs. 50 lakhs but does not exceed Rs. 1 crore, the applicable surcharge rate is 10%. The AO was directed to recompute the surcharge accordingly in line with the settled legal position and prescribed slab rates.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
