Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
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 condoned a 292-day delay in filing an appeal in a dishonored cheque case, despite acknowledging that government organizations should strictly adhere to limitation periods without automatic relaxation. The Court found the appellant provided a plausible explanation for the delay, and noted the original dismissal was for non-prosecution rather than on merits. Applying a pragmatic approach to advance justice, the HC determined sufficient cause existed to condone the delay, reasoning that public interest would be severely affected if government appeals were lost due to procedural defaults. The appellant was granted leave to file the memorandum of appeal within the statutory period.
The HC condoned a 292-day delay in filing an appeal in a dishonored cheque case, despite acknowledging that government organizations should strictly adhere to limitation periods without automatic relaxation. The Court found the appellant provided a plausible explanation for the delay, and noted the original dismissal was for non-prosecution rather than on merits. Applying a pragmatic approach to advance justice, the HC determined sufficient cause existed to condone the delay, reasoning that public interest would be severely affected if government appeals were lost due to procedural defaults. The appellant was granted leave to file the memorandum of appeal within the statutory period.
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