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...
Levy of service tax or VAT/Sales tax - supply of SIM card - The supply of SIM cards is integral with provision of the taxable service and without the said SIM cards the provisioning of this taxable service is impossible - benefit of N/N. 12/2003-ST cannot be extended to appellant.
Levy of service tax or VAT/Sales tax - supply of SIM card - The supply of SIM cards is integral with provision of the taxable service and without the said SIM cards the provisioning of this taxable service is impossible - benefit of N/N. 12/2003-ST cannot be extended to appellant.
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