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...
Depreciation - reduction of subsidy from actual cost reduced - though subsidy was held as capital receipt but this cannot be held to be a rule of universal application without examination of relevant facts - HC
Depreciation - reduction of subsidy from actual cost reduced - though subsidy was held as capital receipt but this cannot be held to be a rule of universal application without examination of relevant facts - HC
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