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...
Exemption u/s 54B - agriculture land or not - land was just adjacent to the sea - To carry agricultural operation water is very much required and sea water is not useful for carrying any agricultural activities or to raise any agricultural crop - we are of the considered opinion that the assessee has not carried any agricultural activities - AT
Exemption u/s 54B - agriculture land or not - land was just adjacent to the sea - To carry agricultural operation water is very much required and sea water is not useful for carrying any agricultural activities or to raise any agricultural crop - we are of the considered opinion that the assessee has not carried any agricultural activities - AT
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