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...
Denial of refund claim - overvaluation of the goods - Area based Exemption in Jammu and Kashmir - credit taken by the applicant relates to the duty allegedly excess paid by the applicant in PLA - prima facie case in favor of assessee - AT
Denial of refund claim - overvaluation of the goods - Area based Exemption in Jammu and Kashmir - credit taken by the applicant relates to the duty allegedly excess paid by the applicant in PLA - prima facie case in favor of assessee - AT
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