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...
AO's order for special audit u/s 142(2A) quashed as satisfaction not recorded as mandated; extension for furnishing special audit report granted to auditor instead of assessee held invalid as beyond AO's jurisdiction; CIT(A)'s findings upholding invalidity of assessment affirmed by ITAT.
AO's order for special audit u/s 142(2A) quashed as satisfaction not recorded as mandated; extension for furnishing special audit report granted to auditor instead of assessee held invalid as beyond AO's jurisdiction; CIT(A)'s findings upholding invalidity of assessment affirmed by ITAT.
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