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...
Writ interference in departmental disciplinary proceedings is confined to exceptional cases; the court found a prima facie defect in attribution of alleged overwriting because the charged assessment orders were passed when the petitioner held a different post, undermining the foundation of the charges. Rather than permanently quashing the inquiry, the court limited relief by directing the inquiry to proceed expeditiously and fairly under judicial supervision, imposing a timetable for completion and allowing the petitioner to continue in service while cooperating with the process.
Writ interference in departmental disciplinary proceedings is confined to exceptional cases; the court found a prima facie defect in attribution of alleged overwriting because the charged assessment orders were passed when the petitioner held a different post, undermining the foundation of the charges. Rather than permanently quashing the inquiry, the court limited relief by directing the inquiry to proceed expeditiously and fairly under judicial supervision, imposing a timetable for completion and allowing the petitioner to continue in service while cooperating with the process.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4807
Join Channel
TaxTMI 
