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...
Dominant issue: legality of arrest and custody - Court held that illegal arrest may be challenged by writ only where arrest flagrantly breaches procedural safeguards or is mala fide; ordinarily bail provisions govern custody, and judicial scrutiny focuses on material justifying arrest. Outcome: challenge rejected because arrest was supported by material establishing reason to believe an offence under Section 132(1) was made out. Dominant issue: non-production within 24 hours - Court found non-production excused by exigent medical transfer and not contrary to statutory requirements or instructions, so this plea failed. Petition dismissed. - HC
Dominant issue: legality of arrest and custody - Court held that illegal arrest may be challenged by writ only where arrest flagrantly breaches procedural safeguards or is mala fide; ordinarily bail provisions govern custody, and judicial scrutiny focuses on material justifying arrest. Outcome: challenge rejected because arrest was supported by material establishing reason to believe an offence under Section 132(1) was made out. Dominant issue: non-production within 24 hours - Court found non-production excused by exigent medical transfer and not contrary to statutory requirements or instructions, so this plea failed. Petition dismissed. - HC
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