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 ...
Addition towards non-existing profits - Tribunal has included the value of goods, loading and unloading charges, railway freight as also the service charges received in turnover - Once the modus operandi of the assessee's business has been accepted and held that Societies were running for the benefit for their members and service charges had been included in the taxable turnover - no addition on presumptive basis permissible
Addition towards non-existing profits - Tribunal has included the value of goods, loading and unloading charges, railway freight as also the service charges received in turnover - Once the modus operandi of the assessee's business has been accepted and held that Societies were running for the benefit for their members and service charges had been included in the taxable turnover - no addition on presumptive basis permissible
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