Genuineness of investment evidence determines LTCG entitlement; non specific regulatory reports cannot displace transaction specific documentary proof...
Import entitlement for repairs and after sales service extends to authorised service agents; provisional release allowed subject to bond and quantitat...
Judicial restraint applied where a writ petition sought mandamus to enforce statutory duties against alleged tax evasion based on disputed unaccounted cash transactions and supporting material. The Court held that the Single Judge was in declining to enter the merits and in refusing mandamus at that stage, because no illegality, irregularity, or jurisdictional error was shown in that approach. The writ jurisdiction was therefore not interfered with in appeal, and the writ appeal was dismissed as devoid of merit.
Judicial restraint applied where a writ petition sought mandamus to enforce statutory duties against alleged tax evasion based on disputed unaccounted cash transactions and supporting material. The Court held that the Single Judge was in declining to enter the merits and in refusing mandamus at that stage, because no illegality, irregularity, or jurisdictional error was shown in that approach. The writ jurisdiction was therefore not interfered with in appeal, and the writ appeal was dismissed as devoid of merit.
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