Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
PMLA inquiry and civil action are described as not depending on prior registration of a predicate FIR or complaint: the ECIR is characterised as a non-statutory internal record, so quashing it is said to be misconceived, and summons under Section 50 are treated as part of the Act's inquiry and evidentiary machinery rather than prosecution. The text distinguishes the civil and penal limbs of the PMLA, stating that provisional attachment and related inquiry may proceed to secure proceeds of crime even where the scheduled offence FIR is not yet registered, with information to be shared under Section 66(2). It also states that income-tax settlement immunity does not bar independent PMLA proceedings; the appeal was dismissed.
PMLA inquiry and civil action are described as not depending on prior registration of a predicate FIR or complaint: the ECIR is characterised as a non-statutory internal record, so quashing it is said to be misconceived, and summons under Section 50 are treated as part of the Act's inquiry and evidentiary machinery rather than prosecution. The text distinguishes the civil and penal limbs of the PMLA, stating that provisional attachment and related inquiry may proceed to secure proceeds of crime even where the scheduled offence FIR is not yet registered, with information to be shared under Section 66(2). It also states that income-tax settlement immunity does not bar independent PMLA proceedings; the appeal was dismissed.
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