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 ...
Computation of income from house property - the land does not belong to the assessee and the superstructure belongs to the assessee. - for computing the annual rental value of the building, the lease rental paid or payable by the assessee as per lease deed has to be excluded. - AT
Computation of income from house property - the land does not belong to the assessee and the superstructure belongs to the assessee. - for computing the annual rental value of the building, the lease rental paid or payable by the assessee as per lease deed has to be excluded. - AT
Note: It is a system-generated summary and is for quick reference only.