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...
Levy of penalty on Customs Broker u/r 18 of the CBLR, 2013 - allegation is on the ground that authorization / KYC documents was obtained from middleman instead of importer directly - the adjudicating authority is bound to put to notice the Customs Broker, setting out tentative conclusions or the points on which he differs from the Inquiry Officer. This would facilitate and ensure the right of Customs Broker to defend his case - AT
Levy of penalty on Customs Broker u/r 18 of the CBLR, 2013 - allegation is on the ground that authorization / KYC documents was obtained from middleman instead of importer directly - the adjudicating authority is bound to put to notice the Customs Broker, setting out tentative conclusions or the points on which he differs from the Inquiry Officer. This would facilitate and ensure the right of Customs Broker to defend his case - AT
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