Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Money-laundering bail requires a foundational nexus between property and criminal activity relating to a scheduled offence: later dealings with assets do not establish laundering unless the assets are first shown to be proceeds of crime. Refinancing or repayment arrangements involving borrowings during the alleged offence period may require trial scrutiny but may not, without sufficient material, establish that assets acquired earlier derive from that activity. The statutory twin conditions require reasonable grounds of non-guilt and a finding that further offending is unlikely. Article 21 limits prolonged pre-trial detention where an enlarged, document-heavy prosecution and continuing investigation make timely trial completion unrealistic; risks to witnesses, evidence, and assets may be managed through bail conditions.
Money-laundering bail requires a foundational nexus between property and criminal activity relating to a scheduled offence: later dealings with assets do not establish laundering unless the assets are first shown to be proceeds of crime. Refinancing or repayment arrangements involving borrowings during the alleged offence period may require trial scrutiny but may not, without sufficient material, establish that assets acquired earlier derive from that activity. The statutory twin conditions require reasonable grounds of non-guilt and a finding that further offending is unlikely. Article 21 limits prolonged pre-trial detention where an enlarged, document-heavy prosecution and continuing investigation make timely trial completion unrealistic; risks to witnesses, evidence, and assets may be managed through bail conditions.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
