Benami transaction and beneficial ownership: documentary and circumstantial evidence show payors were true beneficiaries, resulting in PBPTA consequen...
Denial of Preferential Treatment under SAFTA overturned where unchallenged Country of Origin certificate warranted exemption under Notification benefi...
Vivad Se Vishwas Scheme interpretation clarified that 'dispute' must be read broadly to include any pending appeal, including appeals against penalty orders, thereby bringing such appeals within scheme eligibility; this interpretation advances the scheme's beneficial object and requires departmental consistency where spousal apportionment of income under applicable matrimonial law is governed similarly, resulting in entitlement to settlement where co-claimant spouse obtained benefit; delays due to COVID and filings made while the scheme subsisted do not defeat eligibility, and exercise of writ jurisdiction is appropriate to secure scheme relief in such circumstances.
Vivad Se Vishwas Scheme interpretation clarified that 'dispute' must be read broadly to include any pending appeal, including appeals against penalty orders, thereby bringing such appeals within scheme eligibility; this interpretation advances the scheme's beneficial object and requires departmental consistency where spousal apportionment of income under applicable matrimonial law is governed similarly, resulting in entitlement to settlement where co-claimant spouse obtained benefit; delays due to COVID and filings made while the scheme subsisted do not defeat eligibility, and exercise of writ jurisdiction is appropriate to secure scheme relief in such circumstances.
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