Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitat...
Priority of set-off: brought forward business losses must be adjusted before unabsorbed depreciation; procedural safeguards required for invoking rest...
At the Section 26 prima facie stage, the Commission may close an information where the informant does not place complete and substantiating material. The Tribunal noted that general assertions on unilateral pricing, unfair tender terms, discounts, losses, price distortion and market harm were unsupported by actual data on cost sheets, margins, losses, market exit, price effects or share erosion, so the allegations did not cross the evidentiary threshold for investigation. It also accepted that, in a regulated alcohol market, pricing was linked to taxes, levies and State policy, and that alleged preferential treatment in tendering was not shown by comparative market data to have distorted competition. The closure under Section 26(2) was upheld.
At the Section 26 prima facie stage, the Commission may close an information where the informant does not place complete and substantiating material. The Tribunal noted that general assertions on unilateral pricing, unfair tender terms, discounts, losses, price distortion and market harm were unsupported by actual data on cost sheets, margins, losses, market exit, price effects or share erosion, so the allegations did not cross the evidentiary threshold for investigation. It also accepted that, in a regulated alcohol market, pricing was linked to taxes, levies and State policy, and that alleged preferential treatment in tendering was not shown by comparative market data to have distorted competition. The closure under Section 26(2) was upheld.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
