Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
India-UK treaty characterisation of telecom-service receipts as business profits withstands unilateral domestic-law amendments for Indian tax purposes...
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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