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 u/s 69 - value of gold and diamond in Peak in WPS account - the details were culled out from the books maintained by the assessee - no doubt, assessee did not offer convincing explanation before the AO, but Tribunal was convinced with the explanation read with the statements given by the customers and job workers in remand report - no addition called far
Addition u/s 69 - value of gold and diamond in Peak in WPS account - the details were culled out from the books maintained by the assessee - no doubt, assessee did not offer convincing explanation before the AO, but Tribunal was convinced with the explanation read with the statements given by the customers and job workers in remand report - no addition called far
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