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...
Seeking grant of anticipatory bail - The general principles Under Section 170 Code of Criminal Procedure, the most apposite observations are in sub-para (v) of the High Court judgment in the context of an Accused in a non-bailable offence whose custody was not required during the period of investigation. In such a scenario, it is appropriate that the Accused is released on bail as the circumstances of his having not been arrested during investigation or not being produced in custody is itself sufficient to entitle him to be released on bail. The rationale has been succinctly set out that if a person has been enlarged and free for many years and has not even been arrested during investigation, to suddenly direct his arrest and to be incarcerated merely because charge sheet has been filed would be contrary to the governing principles for grant of bail. We could not agree more with this. - SC
Seeking grant of anticipatory bail - The general principles Under Section 170 Code of Criminal Procedure, the most apposite observations are in sub-para (v) of the High Court judgment in the context of an Accused in a non-bailable offence whose custody was not required during the period of investigation. In such a scenario, it is appropriate that the Accused is released on bail as the circumstances of his having not been arrested during investigation or not being produced in custody is itself sufficient to entitle him to be released on bail. The rationale has been succinctly set out that if a person has been enlarged and free for many years and has not even been arrested during investigation, to suddenly direct his arrest and to be incarcerated merely because charge sheet has been filed would be contrary to the governing principles for grant of bail. We could not agree more with this. - SC
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