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 HC granted the petitioner liberty to file an appeal before the Additional Commissioner (Appeals II), Chennai, within 30 days of receipt of this order on the condition that the petitioner deposits 50% of the disputed tax in cash as a pre-deposit. Upon such filing and pre-deposit, the Additional Commissioner (Appeals II) is directed to admit and dispose of the appeal on merits after hearing the petitioner, without reference to limitation. If the petitioner fails to comply with the pre-deposit and filing condition, the respondent is at liberty to proceed against the petitioner in accordance with law. Petition disposed of.
The HC granted the petitioner liberty to file an appeal before the Additional Commissioner (Appeals II), Chennai, within 30 days of receipt of this order on the condition that the petitioner deposits 50% of the disputed tax in cash as a pre-deposit. Upon such filing and pre-deposit, the Additional Commissioner (Appeals II) is directed to admit and dispose of the appeal on merits after hearing the petitioner, without reference to limitation. If the petitioner fails to comply with the pre-deposit and filing condition, the respondent is at liberty to proceed against the petitioner in accordance with law. Petition disposed of.
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