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...
Deduction u/s 80G - Corporate Social Responsibility (CSR) donations - expenditure was disallowed u/s 37(1) - The Tribunal partly allowed the appeal for statistical purposes, directing the Assessing Officer to verify the claim for deduction under section 80G of the Act. However, other grounds of appeal were dismissed based on legal precedents and amendments to the Act.
Deduction u/s 80G - Corporate Social Responsibility (CSR) donations - expenditure was disallowed u/s 37(1) - The Tribunal partly allowed the appeal for statistical purposes, directing the Assessing Officer to verify the claim for deduction under section 80G of the Act. However, other grounds of appeal were dismissed based on legal precedents and amendments to the Act.
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