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...
Validity of electronic service was upheld: service of notice and relied upon documents by email/PDF complied with the Adjudicating Authority (Procedure) Regulations, 2013 read with the Information Technology Act and was valid in the HC. The Adjudicating Authority's recorded reasons to believe in the show cause notice were legally sufficient, articulating a prima facie basis and reserving final view; no illegality was found. The completeness of relied upon documents was remitted to the Adjudicating Authority, which must determine whether additional RUDs exist, direct their supply within two weeks if so, and permit a two week supplementary reply thereafter.
Validity of electronic service was upheld: service of notice and relied upon documents by email/PDF complied with the Adjudicating Authority (Procedure) Regulations, 2013 read with the Information Technology Act and was valid in the HC. The Adjudicating Authority's recorded reasons to believe in the show cause notice were legally sufficient, articulating a prima facie basis and reserving final view; no illegality was found. The completeness of relied upon documents was remitted to the Adjudicating Authority, which must determine whether additional RUDs exist, direct their supply within two weeks if so, and permit a two week supplementary reply thereafter.
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