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...
Amendment of shipping bills under section 149 and conversion of 'free' to scheme shipping bills turned on documentary proof and customs certification; ARE-1 endorsements showing excise relief were not controverted and establish entitlement, so rejection of amendment requests was improper. The tribunal found a quasi-judicial duty on the Commissioner to examine the submitted documents and remanded with a direction to amend the impugned shipping bills on available facts. Customs authorities' routine role in certifying export relief was emphasised and absence of evidence against customs officials made discarding that certification unsupportable.
Amendment of shipping bills under section 149 and conversion of 'free' to scheme shipping bills turned on documentary proof and customs certification; ARE-1 endorsements showing excise relief were not controverted and establish entitlement, so rejection of amendment requests was improper. The tribunal found a quasi-judicial duty on the Commissioner to examine the submitted documents and remanded with a direction to amend the impugned shipping bills on available facts. Customs authorities' routine role in certifying export relief was emphasised and absence of evidence against customs officials made discarding that certification unsupportable.
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