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...
Money-laundering proceedings may survive compromise-based quashing of a scheduled-offence FIR because such quashing does not establish that the predicate offence never occurred or that no proceeds of crime exist. Quashing, discharge or acquittal on merits finding that the scheduled offence did not occur would remove that foundation. The PMLA inquiry may extend beyond the predicate investigation to property derived directly or indirectly from scheduled criminal activity, including allegations linked to a wider conspiracy. Bail requires satisfaction of the statutory twin conditions on a probabilistic assessment, without a mini-trial. Alleged control of forex entities, dummy directors, fund conversion and flight-risk conduct may defeat bail. Parity is unavailable where a co-accused's circumstances differ materially.
Money-laundering proceedings may survive compromise-based quashing of a scheduled-offence FIR because such quashing does not establish that the predicate offence never occurred or that no proceeds of crime exist. Quashing, discharge or acquittal on merits finding that the scheduled offence did not occur would remove that foundation. The PMLA inquiry may extend beyond the predicate investigation to property derived directly or indirectly from scheduled criminal activity, including allegations linked to a wider conspiracy. Bail requires satisfaction of the statutory twin conditions on a probabilistic assessment, without a mini-trial. Alleged control of forex entities, dummy directors, fund conversion and flight-risk conduct may defeat bail. Parity is unavailable where a co-accused's circumstances differ materially.
Note: It is a system-generated summary and is for quick reference only.
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