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...
Maintainability of appeal - appropriate forum - High Court or Supreme Court - question is/was whether the respondents can be said to be manufacture of stators or not and therefore liable to pay central excise duty or not. - In the instant case, the dispute has no relation to the rate of duty or the value of the goods - the High Court has committed a very serious error in not entertaining the appeals and relegating the Revenue to prefer the appeals before this Court. - SC
Maintainability of appeal - appropriate forum - High Court or Supreme Court - question is/was whether the respondents can be said to be manufacture of stators or not and therefore liable to pay central excise duty or not. - In the instant case, the dispute has no relation to the rate of duty or the value of the goods - the High Court has committed a very serious error in not entertaining the appeals and relegating the Revenue to prefer the appeals before this Court. - SC
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