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 ...
Addition as suppressed income on cash sales - unexplained cash deposit which is brought into the assessee’s books in guise of sales before demonetization period u/s. 68 r.w.s. 115BBE - The Tribunal upheld the appellant's stance, justifying acceptance of cash sales based on detailed submissions and evidence provided.
Addition as suppressed income on cash sales - unexplained cash deposit which is brought into the assessee’s books in guise of sales before demonetization period u/s. 68 r.w.s. 115BBE - The Tribunal upheld the appellant's stance, justifying acceptance of cash sales based on detailed submissions and evidence provided.
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