Fake-invoice penalties remain available where taxpayer admissions and records establish unsupported input tax credit claims and false GST documentatio...
Works contract classification applies to permanently installed fire-protection systems, while earthwork and obsolete IGST concessions remain unavailab...
Professional fee recovery for GST refund representation succeeds where direct engagement, fee acknowledgement, and authority are established despite c...
Transfer pricing of intra-group support services requires prescribed benchmarking; unsupported nil valuation and alternate business-expense disallowan...
The first proviso to Section 45(1) of the PMLA addresses an exception to the statutory twin bail conditions for women accused of money laundering. Relevant considerations include prolonged custody, setting aside of an earlier cognizance order, extensive material and witnesses, continuing investigations into scheduled offences, and whether the trial is likely to conclude soon. Where those circumstances indicate that timely completion of trial is unlikely, continued pre-trial incarceration warrants scrutiny when considering regular bail.
The first proviso to Section 45(1) of the PMLA addresses an exception to the statutory twin bail conditions for women accused of money laundering. Relevant considerations include prolonged custody, setting aside of an earlier cognizance order, extensive material and witnesses, continuing investigations into scheduled offences, and whether the trial is likely to conclude soon. Where those circumstances indicate that timely completion of trial is unlikely, continued pre-trial incarceration warrants scrutiny when considering regular bail.
Note: It is a system-generated summary and is for quick reference only.
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