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 dismissed the assessee's appeal, upholding the AO's disallowance of deductions claimed under ss. 80GGC/80GGB for donations to a registered unrecognized political party as bogus. The Tribunal accepted the AO's findings that the party's bank accounts were employed by an accommodation-entry operator, with cheque donations layered through multiple accounts and proceeds returned in cash, and that systematic transfers routed funds to a proprietor and onward to traders to legitimize illicit receipts and evade tax. In the absence of any new material or evidence to controvert the detailed enquiry and established transaction trail, the claimed deductions were held to be without merit and rejected.
The ITAT dismissed the assessee's appeal, upholding the AO's disallowance of deductions claimed under ss. 80GGC/80GGB for donations to a registered unrecognized political party as bogus. The Tribunal accepted the AO's findings that the party's bank accounts were employed by an accommodation-entry operator, with cheque donations layered through multiple accounts and proceeds returned in cash, and that systematic transfers routed funds to a proprietor and onward to traders to legitimize illicit receipts and evade tax. In the absence of any new material or evidence to controvert the detailed enquiry and established transaction trail, the claimed deductions were held to be without merit and rejected.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
