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 - assessee treated the acquisition of goodwill as technical know how - intangible assets - since imparting of education in school cannot be equated with the information or technique helping in industrial manufacturing - depreciation not allowed - AT
Depreciation - assessee treated the acquisition of goodwill as technical know how - intangible assets - since imparting of education in school cannot be equated with the information or technique helping in industrial manufacturing - depreciation not allowed - AT
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