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 expenses on brand reminders and expenses incurred on purchase of medical books and journals provided to HealthCare Professionals ('HCPs') - violation of Indian Medical Council (Professional Conduct, Etiquette and Ethics) - Once it is found that the expenditure is in the nature of advertisement expenditure, the question raised by the Assessing Officer loses significance.
Disallowance of expenses on brand reminders and expenses incurred on purchase of medical books and journals provided to HealthCare Professionals ('HCPs') - violation of Indian Medical Council (Professional Conduct, Etiquette and Ethics) - Once it is found that the expenditure is in the nature of advertisement expenditure, the question raised by the Assessing Officer loses significance.
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