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...
Exemption from Excise duty - imported paraffin/wax used by the Assessee in the process of manufacturing of cotton yarn - on merits the Learned CESTAT is not right in holding that the Assessee was entitled to benefit of Notification No. 8/97 for concessional rate of duty. - But extended period of limitation cannot be invoked - SC
Exemption from Excise duty - imported paraffin/wax used by the Assessee in the process of manufacturing of cotton yarn - on merits the Learned CESTAT is not right in holding that the Assessee was entitled to benefit of Notification No. 8/97 for concessional rate of duty. - But extended period of limitation cannot be invoked - SC
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