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 ...
Interest on refund of a pre-deposit is payable from the date of deposit until realisation. Following its earlier decision in Kumavat Contractors, CESTAT applied a 12% annual interest rate for the period during which the pre-deposit remained unpaid after refund became due. The impugned order was modified, and consequential relief was granted.
Interest on refund of a pre-deposit is payable from the date of deposit until realisation. Following its earlier decision in Kumavat Contractors, CESTAT applied a 12% annual interest rate for the period during which the pre-deposit remained unpaid after refund became due. The impugned order was modified, and consequential relief was granted.
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