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...
Depreciation on goodwill - goodwill generated in the process of amalgamation - assessee failed to claim depreciaion in the original ITR or revised ITR but claimed first time before the Tribunal - AO directed to allow deprecation on goodwill - Tribunal has jurisdiction to examine the question of law.
Depreciation on goodwill - goodwill generated in the process of amalgamation - assessee failed to claim depreciaion in the original ITR or revised ITR but claimed first time before the Tribunal - AO directed to allow deprecation on goodwill - Tribunal has jurisdiction to examine the question of law.
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