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 ...
Continuation of prosecution proceedings when levy of penalty has been deleted - Offence u/s 276C (1), 277 and 278E of the Income Tax Act - Particularly the law point framed has been clearly held that once the penalties are cancelled on the ground that there is no concealment, the quashing of prosecution under section 276C is automatic. - HC
Continuation of prosecution proceedings when levy of penalty has been deleted - Offence u/s 276C (1), 277 and 278E of the Income Tax Act - Particularly the law point framed has been clearly held that once the penalties are cancelled on the ground that there is no concealment, the quashing of prosecution under section 276C is automatic. - HC
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