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...
Deduction under Chapter 80-series was held not forfeited by mere procedural delay in filing Form No.10CCB where the assessees filed the return within the due date and claimed the deduction; the Tribunal treated late filing of the form as a procedural defect, noting the form was uploaded before CPC processing and therefore processing under section 143(1) could not disallow the deduction solely on that ground. The Tribunal set aside the disallowance, directed recomputation of tax on book profits and remitted the matter to the AO for verification of the deduction quantum with opportunity to the assessee.
Deduction under Chapter 80-series was held not forfeited by mere procedural delay in filing Form No.10CCB where the assessees filed the return within the due date and claimed the deduction; the Tribunal treated late filing of the form as a procedural defect, noting the form was uploaded before CPC processing and therefore processing under section 143(1) could not disallow the deduction solely on that ground. The Tribunal set aside the disallowance, directed recomputation of tax on book profits and remitted the matter to the AO for verification of the deduction quantum with opportunity to the assessee.
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TaxTMI 
TaxTMI 
of 4918 
