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...
Unexplained cash deposits, disallowance of claim made under Chapter-VIA and unexplained credits - the onus is on the assessee to appear before the Tribunal and substantiate its claim by producing the cogent material and documentary evidence - AT
Unexplained cash deposits, disallowance of claim made under Chapter-VIA and unexplained credits - the onus is on the assessee to appear before the Tribunal and substantiate its claim by producing the cogent material and documentary evidence - AT
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