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...
Prima facie existence of an arbitration agreement in the amended partnership deed was found, and the court authorised appointment of the petitioner's nominee as arbitrator subject to the arbitrator's compliance with applicable independence and disclosure obligations. On impleadment, the court conducted only a prima facie inquiry and accepted pleaded allegations of commonality of subject matter and alter ego conduct by a non signatory, while leaving substantive questions of joinder, misjoinder and piercing the corporate veil to the arbitral tribunal under the kompetenz kompetenz principle; objections to joinder were retained for the tribunal to decide.
Prima facie existence of an arbitration agreement in the amended partnership deed was found, and the court authorised appointment of the petitioner's nominee as arbitrator subject to the arbitrator's compliance with applicable independence and disclosure obligations. On impleadment, the court conducted only a prima facie inquiry and accepted pleaded allegations of commonality of subject matter and alter ego conduct by a non signatory, while leaving substantive questions of joinder, misjoinder and piercing the corporate veil to the arbitral tribunal under the kompetenz kompetenz principle; objections to joinder were retained for the tribunal to decide.
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