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...
CENVAT credit - duty paying documents - allegation of fake duty paying document fraudulently prepared and supplied by a number of registered dealers without actually supplying the corresponding input materials - The department has also accepted the payment of duty on the goods sold by these dealers and hence it cannot deny the availment of modvat credit by the buyer of these goods, if put to use in the manufacturing
CENVAT credit - duty paying documents - allegation of fake duty paying document fraudulently prepared and supplied by a number of registered dealers without actually supplying the corresponding input materials - The department has also accepted the payment of duty on the goods sold by these dealers and hence it cannot deny the availment of modvat credit by the buyer of these goods, if put to use in the manufacturing
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