Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
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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