Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
Constitutional judicial review under Article 226 may extend to...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental interests.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Constitutional judicial review under Article 226 may extend to an Enforcement Case Information Report (ECIR) and consequential proceedings under the PMLA where they underpin coercive action affecting liberty, property or reputation. Although an ECIR is characterised as an internal administrative document rather than an FIR, that characterisation does not bar constitutional scrutiny. Decisions declining to quash an ECIR under the inherent jurisdiction in Section 482 CrPC do not limit the broader scope of Article 226 review. The High Court may examine the ECIR's legality together with the connected proceedings, avoiding fragmentation of a single cause of action. The preliminary objection was rejected and the writ petition was held maintainable for consideration on merits.
Constitutional judicial review under Article 226 may extend to an Enforcement Case Information Report (ECIR) and consequential proceedings under the PMLA where they underpin coercive action affecting liberty, property or reputation. Although an ECIR is characterised as an internal administrative document rather than an FIR, that characterisation does not bar constitutional scrutiny. Decisions declining to quash an ECIR under the inherent jurisdiction in Section 482 CrPC do not limit the broader scope of Article 226 review. The High Court may examine the ECIR's legality together with the connected proceedings, avoiding fragmentation of a single cause of action. The preliminary objection was rejected and the writ petition was held maintainable for consideration on merits.
Note: It is a system-generated summary and is for quick reference only.