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 ...
CENVAT Credit - credit availed on the basis of photocopy of invoices - Since the appellants have already furnished the original invoices at the time of filing the refund claim, it cannot be expected of the appellants to produce the same in these proceedings before the authorities
CENVAT Credit - credit availed on the basis of photocopy of invoices - Since the appellants have already furnished the original invoices at the time of filing the refund claim, it cannot be expected of the appellants to produce the same in these proceedings before the authorities
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