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Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Article 32 may be invoked to quash criminal proceedings to prevent abuse of process, and the availability of an alternative remedy does not itself bar jurisdiction. However, direct recourse is ordinarily inappropriate where remedies under Article 226 or Section 482 CrPC are available, unless fundamental-right infringement or exceptional circumstances are shown. On the same-transaction test, multiple FIRs cannot continue for one incident or connected offences forming a single transaction, but may proceed for distinct occurrences. Cyber-fraud complaints involving separate inducements, victims, transactions and consequences were treated as prima facie distinct; a common modus operandi or fund transfers alone did not justify clubbing or a composite investigation.
Article 32 may be invoked to quash criminal proceedings to prevent abuse of process, and the availability of an alternative remedy does not itself bar jurisdiction. However, direct recourse is ordinarily inappropriate where remedies under Article 226 or Section 482 CrPC are available, unless fundamental-right infringement or exceptional circumstances are shown. On the same-transaction test, multiple FIRs cannot continue for one incident or connected offences forming a single transaction, but may proceed for distinct occurrences. Cyber-fraud complaints involving separate inducements, victims, transactions and consequences were treated as prima facie distinct; a common modus operandi or fund transfers alone did not justify clubbing or a composite investigation.
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