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...
Refund of CENVAT Credit - closure of factory - The appellant was not entitled to refund as there was no saving clause when Rule 5 of CCR, 2004 was amended - Further, the period of limitation of one year for filing the refund claim has also been violated as refund claim was filed more than six years after alleged closure of the factory.
Refund of CENVAT Credit - closure of factory - The appellant was not entitled to refund as there was no saving clause when Rule 5 of CCR, 2004 was amended - Further, the period of limitation of one year for filing the refund claim has also been violated as refund claim was filed more than six years after alleged closure of the factory.
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