Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
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Under the PMLA, initiation of proceedings depends on the Authorized Officer's written reasons to believe, formed on material in possession, and a predicate offence alone does not compel ECIR registration or enforcement action. Internal departmental circulars cannot override or add to the statutory conditions, and mandamus will not lie to direct a discretionary, quasi-judicial decision reserved to the Enforcement Directorate. The court also declined to issue adverse directions where persons alleged to be involved in the fraud were not impleaded. The writ petition was dismissed, leaving the Directorate to decide independently on the available material.
Under the PMLA, initiation of proceedings depends on the Authorized Officer's written reasons to believe, formed on material in possession, and a predicate offence alone does not compel ECIR registration or enforcement action. Internal departmental circulars cannot override or add to the statutory conditions, and mandamus will not lie to direct a discretionary, quasi-judicial decision reserved to the Enforcement Directorate. The court also declined to issue adverse directions where persons alleged to be involved in the fraud were not impleaded. The writ petition was dismissed, leaving the Directorate to decide independently on the available material.
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