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...
SC held that key provisions of the Tribunal Reforms Act, 2021, including those on minimum age, curtailed tenure, upper age caps, panel selection process, and equivalence of service conditions with civil servants, are unconstitutional. The Court found that Parliament had impermissibly reenacted, in altered form, provisions previously struck down, without curing the constitutional defects, amounting to a legislative override of binding judicial directions. Such measures were held violative of constitutional supremacy, separation of powers, judicial independence, and Article 14. SC clarified that while Parliament may enact curative legislation, it cannot disregard or nullify prior judicial pronouncements. The offending provisions were struck down, with protection extended to affected tribunal members whose appointments had been delayed and improperly subjected to the new regime. Petitions were disposed of.
SC held that key provisions of the Tribunal Reforms Act, 2021, including those on minimum age, curtailed tenure, upper age caps, panel selection process, and equivalence of service conditions with civil servants, are unconstitutional. The Court found that Parliament had impermissibly reenacted, in altered form, provisions previously struck down, without curing the constitutional defects, amounting to a legislative override of binding judicial directions. Such measures were held violative of constitutional supremacy, separation of powers, judicial independence, and Article 14. SC clarified that while Parliament may enact curative legislation, it cannot disregard or nullify prior judicial pronouncements. The offending provisions were struck down, with protection extended to affected tribunal members whose appointments had been delayed and improperly subjected to the new regime. Petitions were disposed of.
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