Capital Asset Conversion Requires Proven Business Stock Treatment; Paper Consideration in Spousal Flat Transfers Does Not Create Taxable Business Inco...
Human-probability test defeats political donation deduction where banking records mask accommodation-entry fund layering and evidence shows non-genuin...
Commercial property status protects capital-gains exemption when residential-house ownership limits are tested, while agricultural-land character gove...
Investigation deposits refunded after failed customs demands fall outside the statutory appellate pre-deposit interest regime and may attract compensa...
Resolution plan finality extinguishes unquantified operational-creditor claims and pending proceedings unless the approved plan expressly preserves th...
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Automatic Vacation of the interim order / Stay Order after six months - judicial legislation or not - The Supreme Court held that interim orders cannot automatically expire due to the lapse of time. Fundamental principles of natural justice require that any modification or vacation of such orders must occur through judicial examination, ensuring fairness to all parties involved. - The Court highlighted that while Article 142 empowers the Supreme Court to pass orders for doing complete justice, it cannot be used to annul lawful judicial orders en masse without considering individual case merits and the rights of those not present before the Court.
Automatic Vacation of the interim order / Stay Order after six months - judicial legislation or not - The Supreme Court held that interim orders cannot automatically expire due to the lapse of time. Fundamental principles of natural justice require that any modification or vacation of such orders must occur through judicial examination, ensuring fairness to all parties involved. - The Court highlighted that while Article 142 empowers the Supreme Court to pass orders for doing complete justice, it cannot be used to annul lawful judicial orders en masse without considering individual case merits and the rights of those not present before the Court.
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