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 ...
Refund claim – Appellant contends that payment of service tax was a mistake; the period of limitation would not apply – Authorities working under Central Excise law are bound by provision of limitation prescribed in terms of Section 11B of the Central Excise Act - AT
Refund claim – Appellant contends that payment of service tax was a mistake; the period of limitation would not apply – Authorities working under Central Excise law are bound by provision of limitation prescribed in terms of Section 11B of the Central Excise Act - AT
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