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 ...
Short payment of service tax - Construction services - Merely because the respondents have received certain payments does not lead to the inevitable conclusion that the said consideration was on account of taxable services having been provided by the assessee.
Short payment of service tax - Construction services - Merely because the respondents have received certain payments does not lead to the inevitable conclusion that the said consideration was on account of taxable services having been provided by the assessee.
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