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...
Addition towards unrecorded turnover - transaction of buy / sale in Paddy Basmati through National Spot Exhange Ltd. (NSEL) - The assessee kept raising a claim before the AO as well as the DRP that these transactions were recorded in the subsequent year. However, the assessee failed to substantiate his contention. - Additions confirmed - AT
Addition towards unrecorded turnover - transaction of buy / sale in Paddy Basmati through National Spot Exhange Ltd. (NSEL) - The assessee kept raising a claim before the AO as well as the DRP that these transactions were recorded in the subsequent year. However, the assessee failed to substantiate his contention. - Additions confirmed - AT
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