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 ...
Classification of supply - supply of goods or supply of services - HSN Code - right and ownership on the Coal mined by the Applicant - he applicant is involved in supply of services in the instant case (as seen from the ‘Scope of Supply” in the Agreement) and there is no supply of coal by the applicant - thus, the impugned activity carried out by the applicant is supply of services and not supply of goods. - AAR
Classification of supply - supply of goods or supply of services - HSN Code - right and ownership on the Coal mined by the Applicant - he applicant is involved in supply of services in the instant case (as seen from the ‘Scope of Supply” in the Agreement) and there is no supply of coal by the applicant - thus, the impugned activity carried out by the applicant is supply of services and not supply of goods. - AAR
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