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 tribunal affirmed that cash deposits in the assessee's proprietorship bank accounts during the demonetisation period were treated as unexplained income where the assessee failed to respond to statutory notices or furnish any explanation or documents; on the basis of bank data the deposits were attributed to the assessee and taxed accordingly. Separately, the claimed current-year loss set off was disallowed because the assessee did not produce supporting details before the tax authorities or on appeal, leaving the claim unsubstantiated. All grounds of appeal were dismissed for lack of material and failure to furnish explanations or appear.
The tribunal affirmed that cash deposits in the assessee's proprietorship bank accounts during the demonetisation period were treated as unexplained income where the assessee failed to respond to statutory notices or furnish any explanation or documents; on the basis of bank data the deposits were attributed to the assessee and taxed accordingly. Separately, the claimed current-year loss set off was disallowed because the assessee did not produce supporting details before the tax authorities or on appeal, leaving the claim unsubstantiated. All grounds of appeal were dismissed for lack of material and failure to furnish explanations or appear.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
