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 HC allowed the writ petition challenging the dismissal of an appeal under Article 226 of the Constitution as time-barred. It held that statutory limitation provisions should be interpreted liberally where genuine hardships are demonstrated, particularly considering judicial precedents favoring such relief. Despite the appeal being filed beyond the prescribed 30 days from the communication of the adjudication order, extendable by another 30 days at the Appellate Authority's discretion, the HC found the petitioner's case meritorious due to procedural irregularities and arbitrary actions. Consequently, it quashed the appellate order dated 30.08.2024.
The HC allowed the writ petition challenging the dismissal of an appeal under Article 226 of the Constitution as time-barred. It held that statutory limitation provisions should be interpreted liberally where genuine hardships are demonstrated, particularly considering judicial precedents favoring such relief. Despite the appeal being filed beyond the prescribed 30 days from the communication of the adjudication order, extendable by another 30 days at the Appellate Authority's discretion, the HC found the petitioner's case meritorious due to procedural irregularities and arbitrary actions. Consequently, it quashed the appellate order dated 30.08.2024.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4786
Join Channel
TaxTMI 
