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...
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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