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...
Valuation of imported goods - for the purpose of contemporaneous price, the price which is under dispute and enhanced out of such dispute cannot be taken as a price of contemporaneous goods. Only a price which declared by the assessee and accepted by the department, the bill of entry thereof can only be taken as price of contemporaneous goods.
Valuation of imported goods - for the purpose of contemporaneous price, the price which is under dispute and enhanced out of such dispute cannot be taken as a price of contemporaneous goods. Only a price which declared by the assessee and accepted by the department, the bill of entry thereof can only be taken as price of contemporaneous goods.
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