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 ...
Classification of imported goods - Encoder/Multiplexer under different Model - the Tribunal held that the goods are correctly classifiable under CTH 85 17 6290. - The revenue's appeal was dismissed, both because the Tribunal had already decided the classification and because the revenue proposed a new classification in their appeal that was beyond the scope of the original show cause notice.
Classification of imported goods - Encoder/Multiplexer under different Model - the Tribunal held that the goods are correctly classifiable under CTH 85 17 6290. - The revenue's appeal was dismissed, both because the Tribunal had already decided the classification and because the revenue proposed a new classification in their appeal that was beyond the scope of the original show cause notice.
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