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...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
Dishonor of Cheque - case of petitioner is that the petitioner being a non-executive Director was never in-charge of the business of the accused company or responsible to the company for the conduct of its business - vicariously liability u/s 138 - the petition is not only highly belated, but also filed only with a view to delay the trial - Dismissed with cost of ₹ 25,000/- to be paid to “PM Cares” Relief Fund
Dishonor of Cheque - case of petitioner is that the petitioner being a non-executive Director was never in-charge of the business of the accused company or responsible to the company for the conduct of its business - vicariously liability u/s 138 - the petition is not only highly belated, but also filed only with a view to delay the trial - Dismissed with cost of ₹ 25,000/- to be paid to “PM Cares” Relief Fund
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