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...
The Court permitted amendment of the writ petition to join Daiwa Securities Group INC as a necessary and affected party, reasoning that an adverse outcome on the Department's case would directly affect that entity; the amendment must be filed within two weeks of order upload, re verification is dispensed with, and service on the newly joined respondent must be effected so as to be returnable on the listed date. The operative effect is mandatory joinder with fixed timelines for amendment and service and placement of the matter on board for directions on the returnable date.
The Court permitted amendment of the writ petition to join Daiwa Securities Group INC as a necessary and affected party, reasoning that an adverse outcome on the Department's case would directly affect that entity; the amendment must be filed within two weeks of order upload, re verification is dispensed with, and service on the newly joined respondent must be effected so as to be returnable on the listed date. The operative effect is mandatory joinder with fixed timelines for amendment and service and placement of the matter on board for directions on the returnable date.
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