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 ...
Claim of refund of service tax paid under reverse charge mechanism - export of services - non submission of BRC - since the payment of service tax was correct, revenue cannot retain the same - refund allowed - AT
Claim of refund of service tax paid under reverse charge mechanism - export of services - non submission of BRC - since the payment of service tax was correct, revenue cannot retain the same - refund allowed - AT
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