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 - interpretation clause ‘c’ of the proviso to section 138 of N.I. Act - Admittedly in the case in hand, the required notice was issued on 01.03.2016 which is not in dispute, however, the case has been filed on 21.03.2016, there is strict bar of filing the case in view of clause(c) of section 138 of N.I.Act before expiry of 15 days and if it is so, no cognizance of offence be taken on the basis of such complaint. - HC
Dishonor of Cheque - interpretation clause ‘c’ of the proviso to section 138 of N.I. Act - Admittedly in the case in hand, the required notice was issued on 01.03.2016 which is not in dispute, however, the case has been filed on 21.03.2016, there is strict bar of filing the case in view of clause(c) of section 138 of N.I.Act before expiry of 15 days and if it is so, no cognizance of offence be taken on the basis of such complaint. - HC
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