Settlement application eligibility requires a pending assessment when filed, preventing an extra prior-eligibility condition from blocking considerati...
Reassessment for unreturned property sales survives where transfer information, non-filing, and unsupported exemption claims establish a prima facie l...
Profit-element taxation limits additions for unaccounted flat-sale receipts and grey-market purchases, while reliable search records support partial a...
Section 45's first proviso under the PMLA assesses the amount attributed to each accused, rather than the aggregate proceeds of crime in the prosecution. Its monetary-threshold exemption from twin bail conditions is discretionary and depends on the person's involvement and available material. Where material links an accused only to a confined transaction below the threshold, without direct or indirect participation in wider laundering, the accused may seek the proviso's benefit. Cancellation of bail requires perversity or fallacy in the discretion exercised, undue benefit, and prejudice to the prosecution; absent a need for custody or risk to investigation, release conditions may adequately address flight risk.
Section 45's first proviso under the PMLA assesses the amount attributed to each accused, rather than the aggregate proceeds of crime in the prosecution. Its monetary-threshold exemption from twin bail conditions is discretionary and depends on the person's involvement and available material. Where material links an accused only to a confined transaction below the threshold, without direct or indirect participation in wider laundering, the accused may seek the proviso's benefit. Cancellation of bail requires perversity or fallacy in the discretion exercised, undue benefit, and prejudice to the prosecution; absent a need for custody or risk to investigation, release conditions may adequately address flight risk.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4879 
