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...
Dishonour of Cheque - exercise of discretion rationally, by the Trial Court for award of interim compensation - The court underscores that Section 143A is directory, not mandatory, and the trial court has discretion in awarding interim compensation. It mandates reasons for such an award, particularly if the accused's conduct includes delay tactics. - The trial court is justified in expecting cooperation from the accused for a speedy trial and can consider non-cooperation as a factor for interim compensation.
Dishonour of Cheque - exercise of discretion rationally, by the Trial Court for award of interim compensation - The court underscores that Section 143A is directory, not mandatory, and the trial court has discretion in awarding interim compensation. It mandates reasons for such an award, particularly if the accused's conduct includes delay tactics. - The trial court is justified in expecting cooperation from the accused for a speedy trial and can consider non-cooperation as a factor for interim compensation.
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