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...
Interest payable by assessee - Amendment to section 139(8) and 215(3) is retrospective or prospective - this was an additional liability of payment of tax, this will have the effect prospectively and not retrospectively - HC
Interest payable by assessee - Amendment to section 139(8) and 215(3) is retrospective or prospective - this was an additional liability of payment of tax, this will have the effect prospectively and not retrospectively - HC
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