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 ...
Bogus purchases - addition on the basis of information displayed on the website of the sale tax department. - Since the expenses were shown by the assessee under the head work in progress and has not been reflected in the trading account, therefore, no addition can be made. - AT
Bogus purchases - addition on the basis of information displayed on the website of the sale tax department. - Since the expenses were shown by the assessee under the head work in progress and has not been reflected in the trading account, therefore, no addition can be made. - AT
Note: It is a system-generated summary and is for quick reference only.
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