Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
Section 528 BNSS confers an extraordinary inherent power to be used sparingly to prevent abuse of process or secure the ends of justice, and not as a substitute for the ordinary statutory remedy. The HC held that a composite challenge to distinct criminal orders arising at different stages could not be maintained in a single rolled-up petition, especially where the orders rejecting discharge and framing charge were separately revisable. Because the petitioner had an efficacious remedy, did not pursue it within limitation, and approached the court belatedly after trial had commenced and participation in proceedings had occurred, the inherent jurisdiction could not be invoked to bypass the revisional forum. The petition was dismissed as not maintainable, and conversion into a criminal revision was refused.
Section 528 BNSS confers an extraordinary inherent power to be used sparingly to prevent abuse of process or secure the ends of justice, and not as a substitute for the ordinary statutory remedy. The HC held that a composite challenge to distinct criminal orders arising at different stages could not be maintained in a single rolled-up petition, especially where the orders rejecting discharge and framing charge were separately revisable. Because the petitioner had an efficacious remedy, did not pursue it within limitation, and approached the court belatedly after trial had commenced and participation in proceedings had occurred, the inherent jurisdiction could not be invoked to bypass the revisional forum. The petition was dismissed as not maintainable, and conversion into a criminal revision was refused.
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