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 ...
Renting of immovable property Services - appellant has recovered the electricity charges on actual consumption basis and not on floor area basis, for their shop premises hence cannot be clubbed with the amount of rent, for levy of Service Tax
Renting of immovable property Services - appellant has recovered the electricity charges on actual consumption basis and not on floor area basis, for their shop premises hence cannot be clubbed with the amount of rent, for levy of Service Tax
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