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...
Writ petition disposed of directing respondents to process petitioner's application for GST registration within two weeks without insisting on No Objection Certificate. Petitioner had dispute with brother-in-law and mother-in-law after husband's death, leading to inability to carry on business due to expiry of old GST registration in absence of co-operation. Court found no impediment in allowing petition and directing processing of fresh application submitted on specified date.
Writ petition disposed of directing respondents to process petitioner's application for GST registration within two weeks without insisting on No Objection Certificate. Petitioner had dispute with brother-in-law and mother-in-law after husband's death, leading to inability to carry on business due to expiry of old GST registration in absence of co-operation. Court found no impediment in allowing petition and directing processing of fresh application submitted on specified date.
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