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 ...
Consultancy charges – The substance of the agreement is for consulting the foreign party for marketing the product of the assessee in South East Asian countries. Therefore, it is only consultancy charges - TDS to be deducted on payment – AT
Consultancy charges – The substance of the agreement is for consulting the foreign party for marketing the product of the assessee in South East Asian countries. Therefore, it is only consultancy charges - TDS to be deducted on payment – AT
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