Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Article 226(2) is discussed as extending writ jurisdiction where the cause of action spans more than one State, so judicial remedies are not defeated by territorial limits. The text explains that insolvency proceedings in Bombay and the later alienation of secured assets in Bengaluru were treated as part of the same chain of cause of action, supporting consequential directions over the properties. It also states that Sub-Registrars are statutory functionaries whose duty to implement binding judicial directions is ministerial, not discretionary, and they cannot review or disregard such orders. The article notes that mandamus was issued to compel compliance, update registration records, and deal with the concerned representations.
Article 226(2) is discussed as extending writ jurisdiction where the cause of action spans more than one State, so judicial remedies are not defeated by territorial limits. The text explains that insolvency proceedings in Bombay and the later alienation of secured assets in Bengaluru were treated as part of the same chain of cause of action, supporting consequential directions over the properties. It also states that Sub-Registrars are statutory functionaries whose duty to implement binding judicial directions is ministerial, not discretionary, and they cannot review or disregard such orders. The article notes that mandamus was issued to compel compliance, update registration records, and deal with the concerned representations.
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