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...
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The case involves timeliness of appeal filed u/s 85(3A) of Finance Act, 1994 before Commissioner (Appeals-II) and refund claim. The Appellate Tribunal found that the appellant had submitted appeal papers to Sevottam section, but factual position on receipt was unclear. The Commissioner (Appeals) did not examine merits, solely citing delay. Considering the acknowledgment of receipt, the Tribunal allowed the appeal, condoning the delay and remanding for detailed examination on merits. The impugned order was set aside, and the case was remanded for a fresh decision by the Commissioner (Appeals-II).
The case involves timeliness of appeal filed u/s 85(3A) of Finance Act, 1994 before Commissioner (Appeals-II) and refund claim. The Appellate Tribunal found that the appellant had submitted appeal papers to Sevottam section, but factual position on receipt was unclear. The Commissioner (Appeals) did not examine merits, solely citing delay. Considering the acknowledgment of receipt, the Tribunal allowed the appeal, condoning the delay and remanding for detailed examination on merits. The impugned order was set aside, and the case was remanded for a fresh decision by the Commissioner (Appeals-II).
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