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 ...
Computation of ‘Cost of Sales’ and closing value of land - matching concept for determination of true profits - where the sale revenue has been recognized on the basis of FSI sold, the costs of FSI also needs to be determined on the same principles - The determination of ‘Cost of Sales’ in terms of geographical area would give totally distorted picture - not permitted
Computation of ‘Cost of Sales’ and closing value of land - matching concept for determination of true profits - where the sale revenue has been recognized on the basis of FSI sold, the costs of FSI also needs to be determined on the same principles - The determination of ‘Cost of Sales’ in terms of geographical area would give totally distorted picture - not permitted
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