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...
Deduction u/s 80IB - investment threshold limits in Plant and Machinery - assessee has to fulfill criteria as laid down u/s 80IB(14)(g) every year as every assessment year is a separate unit - the Section 80IB(14)(g) in turn refers to IDR Act, 1951 and not MSME Act, 2006. Thus, notifications issued under IDR Act, 1951 will hold the field
Deduction u/s 80IB - investment threshold limits in Plant and Machinery - assessee has to fulfill criteria as laid down u/s 80IB(14)(g) every year as every assessment year is a separate unit - the Section 80IB(14)(g) in turn refers to IDR Act, 1951 and not MSME Act, 2006. Thus, notifications issued under IDR Act, 1951 will hold the field
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
