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...
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Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 provides that an appeal abates on the death of the appellant unless a successor-in-interest or legal representative applies for continuance within the prescribed framework. In the absence of such an application, proceedings cannot continue against the deceased person. The text also relies on the principle that proceedings cannot be initiated or maintained against a dead person, as this would offend natural justice. The appeal was therefore treated as abated.
Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 provides that an appeal abates on the death of the appellant unless a successor-in-interest or legal representative applies for continuance within the prescribed framework. In the absence of such an application, proceedings cannot continue against the deceased person. The text also relies on the principle that proceedings cannot be initiated or maintained against a dead person, as this would offend natural justice. The appeal was therefore treated as abated.
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