Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
The Cost Inflation Index is prescribed at 384 for financial year 2026-27 under the Income-tax Act, 2025. The index applies to tax year 2026-27 from 1 April 2026 and to subsequent tax years, establishing the notified inflation-indexation value for the relevant period.
The Cost Inflation Index is prescribed at 384 for financial year 2026-27 under the Income-tax Act, 2025. The index applies to tax year 2026-27 from 1 April 2026 and to subsequent tax years, establishing the notified inflation-indexation value for the relevant period.
Note: It is a system-generated summary and is for quick reference only.