Concurrent anticipatory-bail jurisdiction permits applications before either forum, while secured evidence may negate custodial interrogation in GST e...
Transfer Pricing Officer jurisdiction is transaction-specific, excluding permanent establishment determinations and requiring independent assessment o...
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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.
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