Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
Natural justice justified writ interference where additional objections and supporting documents were refused in insolvency proceedings after the corporate debtor had filed its original reply. The Tribunal had power to receive subsequent pleadings with leave under the procedural rules, read with its inherent powers, and the refusal on the ground that no such provision existed was unsustainable. The short time for the original reply explained the later filing, and the alternative-remedy objection did not bar relief because the refusal was procedurally unfair. The impugned order was set aside and the Tribunal was directed to consider the additional objections and documents.
Natural justice justified writ interference where additional objections and supporting documents were refused in insolvency proceedings after the corporate debtor had filed its original reply. The Tribunal had power to receive subsequent pleadings with leave under the procedural rules, read with its inherent powers, and the refusal on the ground that no such provision existed was unsustainable. The short time for the original reply explained the later filing, and the alternative-remedy objection did not bar relief because the refusal was procedurally unfair. The impugned order was set aside and the Tribunal was directed to consider the additional objections and documents.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
