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 ...
Maintainability of appeal before CIT(A) - Taxes due on the returned income not paid by the assessee - If tax due on income returned is paid even after disposal of the appeal by the CIT(A), the defect in the appeal due to noncompliance of a directory requirement of paying such tax before the filing of the appeal, stood removed. - Appeal restored before CIT(A)
Maintainability of appeal before CIT(A) - Taxes due on the returned income not paid by the assessee - If tax due on income returned is paid even after disposal of the appeal by the CIT(A), the defect in the appeal due to noncompliance of a directory requirement of paying such tax before the filing of the appeal, stood removed. - Appeal restored before CIT(A)
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