Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
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Section 44(1)(c) of the PMLA permits committal of a scheduled-offence case to the Special Court only after both the scheduled offence and the money-laundering complaint have been taken cognizance of by different courts. A pre-cognizance appearance notice under the BNSS does not satisfy that requirement, and absence of the required prosecution sanction further makes a committal request premature. Committal remains discretionary and must serve the interests of justice, including avoiding inconsistent findings without delaying a substantially concluded scheduled-offence trial. Where evidence and final arguments have substantially progressed, transfer to a Special Court dealing with a complaint still at the pre-cognizance stage may prejudice the accused and undermine speedy trial.
Section 44(1)(c) of the PMLA permits committal of a scheduled-offence case to the Special Court only after both the scheduled offence and the money-laundering complaint have been taken cognizance of by different courts. A pre-cognizance appearance notice under the BNSS does not satisfy that requirement, and absence of the required prosecution sanction further makes a committal request premature. Committal remains discretionary and must serve the interests of justice, including avoiding inconsistent findings without delaying a substantially concluded scheduled-offence trial. Where evidence and final arguments have substantially progressed, transfer to a Special Court dealing with a complaint still at the pre-cognizance stage may prejudice the accused and undermine speedy trial.
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