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...
Condonation of delay of 201 days - It is well settled principle in Law that if the ‘explanation’ offered does not smack of mala fide, utmost consideration must be given to a Litigant/Suitor to condone the delay. - This Tribunal, to prevent an ‘Aberration of Justice’ and to ‘Secure the Ends of Justice’ interferes with the impugned order passed by the NCLT, Division Bench -I, Chennai and allows the instant Appeal by condoning the delay in question. - AT
Condonation of delay of 201 days - It is well settled principle in Law that if the ‘explanation’ offered does not smack of mala fide, utmost consideration must be given to a Litigant/Suitor to condone the delay. - This Tribunal, to prevent an ‘Aberration of Justice’ and to ‘Secure the Ends of Justice’ interferes with the impugned order passed by the NCLT, Division Bench -I, Chennai and allows the instant Appeal by condoning the delay in question. - AT
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