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 ...
Penalty u/s 271C - delay in depositing TDS - there was reasonable cause on part of assessee for the default in remittance of tax deducted at source into the Government account on time - No penalty - AT
Penalty u/s 271C - delay in depositing TDS - there was reasonable cause on part of assessee for the default in remittance of tax deducted at source into the Government account on time - No penalty - AT
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