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...
Pre-scheme voluntary tax payments attributable to undisclosed income declared under the Income Declaration Scheme, 2016 may be credited against Scheme liability. Although section 187 requires full payment by the notified date, it does not prohibit adjustment of earlier self-assessment tax where the payment is linked to the declared income, recorded in the declaration, and supported by proof of payment. Relatable prepaid tax retains its character as tax and must be adjusted against tax, surcharge and penalty payable under the Scheme. Declarations were therefore to be treated as fully paid, with Form No. 4 to issue.
Pre-scheme voluntary tax payments attributable to undisclosed income declared under the Income Declaration Scheme, 2016 may be credited against Scheme liability. Although section 187 requires full payment by the notified date, it does not prohibit adjustment of earlier self-assessment tax where the payment is linked to the declared income, recorded in the declaration, and supported by proof of payment. Relatable prepaid tax retains its character as tax and must be adjusted against tax, surcharge and penalty payable under the Scheme. Declarations were therefore to be treated as fully paid, with Form No. 4 to issue.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4912 
