Capital Gain Deductibility: proportionate IPO and PMS expenses held allowable against capital gains where netting and nexus to transfer are establishe...
Admissibility of Documentary Evidence: appellate authority may admit self explanatory documents on first production and uphold deletion of unexplained...
Statutory limits on executive review of vested land orders are reaffirmed: conferral of Civil Court powers does not automatically grant an unrestricted review jurisdiction to executive quasi judicial officers, and statutes barring reopening of concluded vesting determinations preclude such reviews. The 2008 review purporting to set aside the 1971 vesting order was therefore without jurisdiction and void; the Tribunal's quashing of that review was properly restored. Separately, the review failed the narrow Order XLVII Rule 1 CPC tests (no newly discovered evidence shown, no mistake apparent on the record, and no analogous sufficient reason), so the 1971 vesting order remains operative.
Statutory limits on executive review of vested land orders are reaffirmed: conferral of Civil Court powers does not automatically grant an unrestricted review jurisdiction to executive quasi judicial officers, and statutes barring reopening of concluded vesting determinations preclude such reviews. The 2008 review purporting to set aside the 1971 vesting order was therefore without jurisdiction and void; the Tribunal's quashing of that review was properly restored. Separately, the review failed the narrow Order XLVII Rule 1 CPC tests (no newly discovered evidence shown, no mistake apparent on the record, and no analogous sufficient reason), so the 1971 vesting order remains operative.
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