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 ...
Input Tax Credit - Transitional Relief (TGST) was disallowed as ITC was not carried forward in the return filed in June, 2017 by dealer - later, the dealer filed TRAN-1 claiming the amount - AO shall first scrutinize the revised return and ascertain whether the Form-501 TDS certificates are genuine and If they are genuine, the petitioner is entitled to ITC
Input Tax Credit - Transitional Relief (TGST) was disallowed as ITC was not carried forward in the return filed in June, 2017 by dealer - later, the dealer filed TRAN-1 claiming the amount - AO shall first scrutinize the revised return and ascertain whether the Form-501 TDS certificates are genuine and If they are genuine, the petitioner is entitled to ITC
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