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 ...
Post-sale discounts and non-monetary benefits in a principal-to-principal supply dispute could not be examined on merits because the factual basis before the appellate authority had materially changed. The original advance ruling had proceeded on the supplier-franchise relationship and the absence of any prior agreement on such benefits, while the appeal introduced a different case based on principal-to-principal transactions and prior scheme documents. As the altered facts were divergent from those placed before the original authority, the AAAR held that the correctness of the earlier ruling could not be determined on that record and remanded the matter to the AAR for fresh consideration in accordance with natural justice.
Post-sale discounts and non-monetary benefits in a principal-to-principal supply dispute could not be examined on merits because the factual basis before the appellate authority had materially changed. The original advance ruling had proceeded on the supplier-franchise relationship and the absence of any prior agreement on such benefits, while the appeal introduced a different case based on principal-to-principal transactions and prior scheme documents. As the altered facts were divergent from those placed before the original authority, the AAAR held that the correctness of the earlier ruling could not be determined on that record and remanded the matter to the AAR for fresh consideration in accordance with natural justice.
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