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...
Delay and laches barred relief where statutory limitation to challenge an administrative order had expired and the petitioner failed to prosecute an appeal after receiving notice; the COVID-19 stay of proceedings did not absolve the petitioner of the duty to monitor and list the appeal once stays were lifted, and negligent inaction after the stay ended was outcome-determinative. The High Court dismissed the petition for delay and laches, holding that interruption by the pandemic did not automatically revive an expired limitation where the appellant failed to pursue listing and follow up the appeal.
Delay and laches barred relief where statutory limitation to challenge an administrative order had expired and the petitioner failed to prosecute an appeal after receiving notice; the COVID-19 stay of proceedings did not absolve the petitioner of the duty to monitor and list the appeal once stays were lifted, and negligent inaction after the stay ended was outcome-determinative. The High Court dismissed the petition for delay and laches, holding that interruption by the pandemic did not automatically revive an expired limitation where the appellant failed to pursue listing and follow up the appeal.
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