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 ...
Smuggling - Betel nuts (foreign Origin goods) - the Tribunal came to the conclusion that the department has failed to establish that the said goods are smuggled goods. The respondent in claimed ownership of the seized goods and prayed for a direction to return the goods to him and the Tribunal analysed the documents and directed return of the goods - The entire case is fully factual and, no substantial question of law arises for consideration - Revenue appeal dismissed - HC
Smuggling - Betel nuts (foreign Origin goods) - the Tribunal came to the conclusion that the department has failed to establish that the said goods are smuggled goods. The respondent in claimed ownership of the seized goods and prayed for a direction to return the goods to him and the Tribunal analysed the documents and directed return of the goods - The entire case is fully factual and, no substantial question of law arises for consideration - Revenue appeal dismissed - HC
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