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 ...
Unexplained cash credit - sale of gold and jewellery belong to Mother - The assessee being only a facilitator for doing charity on behalf of her late mother, the deposits made in one bank account on account of sale of jewellery cannot be assessed as income of the assessee - AT
Unexplained cash credit - sale of gold and jewellery belong to Mother - The assessee being only a facilitator for doing charity on behalf of her late mother, the deposits made in one bank account on account of sale of jewellery cannot be assessed as income of the assessee - AT
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