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 ...
Disallowance of freight and transportation expenses - on enquiry AO found that transporters are not in existence - mere production of crossed demand drafts was not sufficient to establish the expenses - when records are self-serving and these records do not dislodge the specific finding of the AO based on Commission issued to the ITO, Cuddappah then expenses are not allowable - no substantial question of law arise
Disallowance of freight and transportation expenses - on enquiry AO found that transporters are not in existence - mere production of crossed demand drafts was not sufficient to establish the expenses - when records are self-serving and these records do not dislodge the specific finding of the AO based on Commission issued to the ITO, Cuddappah then expenses are not allowable - no substantial question of law arise
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