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 ...
CENVAT Credit - Duties paid on capital goods upon De-bonding of unit (100%EOU) - Proviso in Rule 3 of CCR 2004 is in the nature of an Explanation clarifying what was in doubt earlier viz., about allowing of Cenvat Credit in respect of capital goods - Tribunal has erred in denying such benefit of Cenvat Credit
CENVAT Credit - Duties paid on capital goods upon De-bonding of unit (100%EOU) - Proviso in Rule 3 of CCR 2004 is in the nature of an Explanation clarifying what was in doubt earlier viz., about allowing of Cenvat Credit in respect of capital goods - Tribunal has erred in denying such benefit of Cenvat Credit
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