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...
Non-genuine metal purchases with undisputed corresponding sales warrant an addition only for the profit element embedded in those purchases, rather than their full value. ITAT treated the business and dispute as materially similar to the immediately preceding year and, as Revenue showed no material factual difference, followed the prior-year estimation. The addition was reduced from 12.5% to 5% of the disputed purchases. Reopening grounds remained open, and consequential interest was to be recomputed.
Non-genuine metal purchases with undisputed corresponding sales warrant an addition only for the profit element embedded in those purchases, rather than their full value. ITAT treated the business and dispute as materially similar to the immediately preceding year and, as Revenue showed no material factual difference, followed the prior-year estimation. The addition was reduced from 12.5% to 5% of the disputed purchases. Reopening grounds remained open, and consequential interest was to be recomputed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
