Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
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Further investigation under the PMLA is a continuation of the original investigation, not a re-investigation, and may bring additional oral or documentary evidence on record. Explanation (ii) to section 44(1) recognises the authorised agency's continuing power to undertake such investigation. The proviso to section 193 of the BNSS requires prior permission of the Criminal Court only during trial, which commences upon framing of charge. Where charges have not been framed, further investigation may therefore proceed without prior leave of the Court, including through investigative notices.
Further investigation under the PMLA is a continuation of the original investigation, not a re-investigation, and may bring additional oral or documentary evidence on record. Explanation (ii) to section 44(1) recognises the authorised agency's continuing power to undertake such investigation. The proviso to section 193 of the BNSS requires prior permission of the Criminal Court only during trial, which commences upon framing of charge. Where charges have not been framed, further investigation may therefore proceed without prior leave of the Court, including through investigative notices.
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