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 ...
Penalty u/s 47(6) of the KVAT Act - The failure to accompany the transport with Form 8FA declaration - the authority is bound to make a probe in order to arrive at a finding that there existed an attempt for evasion for payment of tax, at the time when the transport was made to levy penalty - non-declaration was purposeful or not, is a matter which require detailed enquiry - remanded
Penalty u/s 47(6) of the KVAT Act - The failure to accompany the transport with Form 8FA declaration - the authority is bound to make a probe in order to arrive at a finding that there existed an attempt for evasion for payment of tax, at the time when the transport was made to levy penalty - non-declaration was purposeful or not, is a matter which require detailed enquiry - remanded
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