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 ...
Agricultural income - assessee had expressed its inability to substantiate the same on the ground that he has not maintained any books of account. Under these circumstances, the entire agricultural income declared by the assessee cannot be accepted. - AT
Agricultural income - assessee had expressed its inability to substantiate the same on the ground that he has not maintained any books of account. Under these circumstances, the entire agricultural income declared by the assessee cannot be accepted. - AT
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