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 ...
Penalty u/s. 271AAA - revenue is not in appeal against the findings of the CIT(A) acceptance of the contentions of the appellant with regard to condition of substantiating the manner in which the undisclosed income was derived - further as per Form 26AS tax due was also deposited on much prior to the filing of the return of income - penalty deleted
Penalty u/s. 271AAA - revenue is not in appeal against the findings of the CIT(A) acceptance of the contentions of the appellant with regard to condition of substantiating the manner in which the undisclosed income was derived - further as per Form 26AS tax due was also deposited on much prior to the filing of the return of income - penalty deleted
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