Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
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Benami routing of demonetised cash through RTGS entries was upheld where the appellant could not show any prior business relationship with the linked firms, and its bullion-sale explanation rested only on self-generated bills and records. The Tribunal treated the bill mismatches, overwriting, immediate post-demonetisation timing, and the alleged benamidar's admission of receiving cash for RTGS entries as corroboration of the respondent's case, and sustained provisional attachment. On natural justice, denial of cross-examination did not vitiate the order because no statement of one intermediary was on record, the alleged benamidar was offered cross-examination but did not appear, and no actual prejudice was shown.
Benami routing of demonetised cash through RTGS entries was upheld where the appellant could not show any prior business relationship with the linked firms, and its bullion-sale explanation rested only on self-generated bills and records. The Tribunal treated the bill mismatches, overwriting, immediate post-demonetisation timing, and the alleged benamidar's admission of receiving cash for RTGS entries as corroboration of the respondent's case, and sustained provisional attachment. On natural justice, denial of cross-examination did not vitiate the order because no statement of one intermediary was on record, the alleged benamidar was offered cross-examination but did not appear, and no actual prejudice was shown.
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