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 ...
Demand of Interest in credit reversed - there was no suppression of fact on part of the appellant, therefore even for interest the SCN should have been issued within the normal period of one year from the date of reversal of CENVAT credit. - AT
Demand of Interest in credit reversed - there was no suppression of fact on part of the appellant, therefore even for interest the SCN should have been issued within the normal period of one year from the date of reversal of CENVAT credit. - AT
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