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...
Sampling of imported coal had to comply with IS 436, and a test report based on non-compliant sampling could not be used to deny customs exemption; the Tribunal applied Tata Chemicals and held that the prescribed method must be followed, with no estoppel against law. The Revenue's objections that the importer had earlier accepted similar testing and that the samples were taken in the presence of its agent were rejected. Retesting was also justified because the load port report and the departmental laboratory report conflicted, and the departmental result was communicated only after substantial delay. The Tribunal dismissed the Revenue's appeal and sustained the notification benefit.
Sampling of imported coal had to comply with IS 436, and a test report based on non-compliant sampling could not be used to deny customs exemption; the Tribunal applied Tata Chemicals and held that the prescribed method must be followed, with no estoppel against law. The Revenue's objections that the importer had earlier accepted similar testing and that the samples were taken in the presence of its agent were rejected. Retesting was also justified because the load port report and the departmental laboratory report conflicted, and the departmental result was communicated only after substantial delay. The Tribunal dismissed the Revenue's appeal and sustained the notification benefit.
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