Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
Appellate review of a regular-bail order under the PMLA is confined to whether the grant was illegal, perverse, arbitrary, based on irrelevant material, or made without considering relevant factors; it is distinct from cancellation of bail based on post-bail conduct or supervening circumstances. Bail-stage review cannot involve a detailed adjudication of evidence. The High Court found that the Special Court had considered the alleged proceeds of crime, the trial's non-commencement, and bail conditions, demonstrating application of mind. It dismissed the challenge because the alleged failure to satisfy the statutory twin conditions did not establish grounds to set aside the bail order.
Appellate review of a regular-bail order under the PMLA is confined to whether the grant was illegal, perverse, arbitrary, based on irrelevant material, or made without considering relevant factors; it is distinct from cancellation of bail based on post-bail conduct or supervening circumstances. Bail-stage review cannot involve a detailed adjudication of evidence. The High Court found that the Special Court had considered the alleged proceeds of crime, the trial's non-commencement, and bail conditions, demonstrating application of mind. It dismissed the challenge because the alleged failure to satisfy the statutory twin conditions did not establish grounds to set aside the bail order.
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TaxTMI 
TaxTMI 
