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 ...
CIT(A) allowing additional evidence without intimating to the AO - While granting relief to the assessee by relying upon the additional evidences, learned Commissioner (Appeals) has violated the conditions of rule 46A - matter restored before the CIT(A) for fresh adjudication after necessary compliance with the provisions of rule 46A
CIT(A) allowing additional evidence without intimating to the AO - While granting relief to the assessee by relying upon the additional evidences, learned Commissioner (Appeals) has violated the conditions of rule 46A - matter restored before the CIT(A) for fresh adjudication after necessary compliance with the provisions of rule 46A
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