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Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
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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...
Respondents made a concession before the Regulatory Authority to accept interest only on amounts paid after RERA implementation. However, before the Appellate Authority, they insisted no such concession was made. Instead of filing an application with the Regulatory Authority to correct the erroneous recording of the concession, Respondents filed an appeal before the Appellate Tribunal. The Appellate Tribunal entertained the appeal without any pleading from Respondents regarding the erroneous recording of the concession. It erroneously concluded that no concession was made based on absence of certain points in the Regulatory Authority's order. The High Court held that the Appellate Tribunal committed a jurisdictional error by entertaining the appeal without Respondents first seeking clarification from the Regulatory Authority regarding the concession. It also erred by entertaining an oral plea about non-concession without any pleading in the appeal memo. The Appellate Tribunal's order was set aside as indefensible.
Respondents made a concession before the Regulatory Authority to accept interest only on amounts paid after RERA implementation. However, before the Appellate Authority, they insisted no such concession was made. Instead of filing an application with the Regulatory Authority to correct the erroneous recording of the concession, Respondents filed an appeal before the Appellate Tribunal. The Appellate Tribunal entertained the appeal without any pleading from Respondents regarding the erroneous recording of the concession. It erroneously concluded that no concession was made based on absence of certain points in the Regulatory Authority's order. The High Court held that the Appellate Tribunal committed a jurisdictional error by entertaining the appeal without Respondents first seeking clarification from the Regulatory Authority regarding the concession. It also erred by entertaining an oral plea about non-concession without any pleading in the appeal memo. The Appellate Tribunal's order was set aside as indefensible.
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