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...
Classification of goods - eligibility for exemption - The General Rules of Interpretation must be applied to decide classification and they cannot be used to decide the eligibility to an exemption notification. The benefit of the exemption notification is available to goods which are made wholly of cotton whereas in this case, undisputedly the products are not made wholly of cotton. - AT
Classification of goods - eligibility for exemption - The General Rules of Interpretation must be applied to decide classification and they cannot be used to decide the eligibility to an exemption notification. The benefit of the exemption notification is available to goods which are made wholly of cotton whereas in this case, undisputedly the products are not made wholly of cotton. - AT
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