Alternative statutory remedy under GST bars writ challenge where classification, notice variance, and hearing disputes require factual appellate revie...
Duplicate PAN cancellation timeframe requires prior administrative representation before judicial intervention, ensuring a time-bound decision on the ...
Natural justice and pre-CIRP labour awards protect termination compensation, permitting withdrawal of court deposits despite later insolvency resoluti...
Business set-up is distinct from commercial commencement: once a division is established and ready to perform its functions, expenditure cannot be denied solely because commercial operations have not begun. Contemporaneous evidence recording completion of the first phase and commencement of production supports the division's operational status; subsequent financial distress or action against assets cannot retrospectively alter that status. Appellate authorities must consider written submissions and material evidence, including annual reports, and provide reasoned findings rather than merely adopting assessment reasoning. Expenditure of a newly established division cannot be categorised wholesale as capital; deductibility of each item remains subject to applicable statutory conditions.
Business set-up is distinct from commercial commencement: once a division is established and ready to perform its functions, expenditure cannot be denied solely because commercial operations have not begun. Contemporaneous evidence recording completion of the first phase and commencement of production supports the division's operational status; subsequent financial distress or action against assets cannot retrospectively alter that status. Appellate authorities must consider written submissions and material evidence, including annual reports, and provide reasoned findings rather than merely adopting assessment reasoning. Expenditure of a newly established division cannot be categorised wholesale as capital; deductibility of each item remains subject to applicable statutory conditions.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4905 
