Religious purpose exclusion versus charitable purpose: non overriding religious objects do not attract Explanation 3, registration directed under sect...
Search-assessment proviso jurisdiction, time-barred valuation reports, and denial of cross-examination vitiate valuation-based and confession-based ad...
Proceeds of crime: provisional attachment confirmed; equivalent value attachment and acquisition date fair market value upheld, Covid exclusion preser...
Persons who acquired or sold a secured asset during an operative moratorium were entitled to be heard because their substantive civil rights were exposed to adjudicatory scrutiny; the tribunal applied the principle that parties whose rights may be affected by ongoing proceedings are necessary and proper parties and may be impleaded to prevent collateral damage. On that basis both impleader applications were allowed, the applicants were directed to be impleaded as respondents, and the appellant was ordered to amend the memorandum of parties, serve appeal papers on them, and comply with specified timelines for objections and rejoinders.
Persons who acquired or sold a secured asset during an operative moratorium were entitled to be heard because their substantive civil rights were exposed to adjudicatory scrutiny; the tribunal applied the principle that parties whose rights may be affected by ongoing proceedings are necessary and proper parties and may be impleaded to prevent collateral damage. On that basis both impleader applications were allowed, the applicants were directed to be impleaded as respondents, and the appellant was ordered to amend the memorandum of parties, serve appeal papers on them, and comply with specified timelines for objections and rejoinders.
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