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 ...
Credit of TDS - income earned by Late assessee for services rendered by him to the two companies before his death - in the return of income filed by the legal representative of the deceased for AY 2013-14, the said commission income has not been declared - in the interest of justice, it would be fair and just if we direct the Ld. AO to re-open the assessment of the deceased (Individual) for AY 2013-14 to bring to tax the impugned commission income and allow the credit of TDS. - AT
Credit of TDS - income earned by Late assessee for services rendered by him to the two companies before his death - in the return of income filed by the legal representative of the deceased for AY 2013-14, the said commission income has not been declared - in the interest of justice, it would be fair and just if we direct the Ld. AO to re-open the assessment of the deceased (Individual) for AY 2013-14 to bring to tax the impugned commission income and allow the credit of TDS. - AT
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