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...
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Global ranking support services involving institutional support, commercial facilitation, coordination, benchmarking, data organisation and reporting are characterised by their actual nature, not contractual labels, skill level or tax deduction under section 194J. Section 44ADA is confined to professions listed in section 44AA(1); advisory or consultancy descriptions do not alone make receipts professional. Where the activity is not a specified or notified profession, qualifying technical consultancy, commission or brokerage, or agency business, it is treated as business activity for section 44AD rather than professional receipts under section 44ADA. A 70% profit estimate lacks a statutory basis where section 44ADA does not apply. Tax deducted at source credit requires verification against Form 26AS before allowance.
Global ranking support services involving institutional support, commercial facilitation, coordination, benchmarking, data organisation and reporting are characterised by their actual nature, not contractual labels, skill level or tax deduction under section 194J. Section 44ADA is confined to professions listed in section 44AA(1); advisory or consultancy descriptions do not alone make receipts professional. Where the activity is not a specified or notified profession, qualifying technical consultancy, commission or brokerage, or agency business, it is treated as business activity for section 44AD rather than professional receipts under section 44ADA. A 70% profit estimate lacks a statutory basis where section 44ADA does not apply. Tax deducted at source credit requires verification against Form 26AS before allowance.
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