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...
The Supreme Court held that prosecution for violating Control Order requires contravention of the Order itself, not just terms of an agreement. Referring to R.M. Service Centre case, violation of Control Order is necessary for prosecution. Alleged violation of dealership agreement alone is insufficient. Allied Motors case on termination without notice doesn't apply. Issue was sample collection process, not procedural violations. Upheld R.M. Service Centre ruling. Respect for coordinate Bench decisions emphasized. Appeals allowed as termination based solely on agreement breach. All arguments considered, no other issues remain. Pending applications disposed of.
The Supreme Court held that prosecution for violating Control Order requires contravention of the Order itself, not just terms of an agreement. Referring to R.M. Service Centre case, violation of Control Order is necessary for prosecution. Alleged violation of dealership agreement alone is insufficient. Allied Motors case on termination without notice doesn't apply. Issue was sample collection process, not procedural violations. Upheld R.M. Service Centre ruling. Respect for coordinate Bench decisions emphasized. Appeals allowed as termination based solely on agreement breach. All arguments considered, no other issues remain. Pending applications disposed of.
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