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...
Proviso to Section 45(1) of PMLA permits certain categories of accused, including women, to be released on bail without satisfying twin requirements u/s 45. While woman accused may not automatically be entitled to benefit, court must provide specific reasons for denying such benefit. Single judge erroneously observed proviso applicable only to "vulnerable woman", contrary to Supreme Court's observation that courts need to be sensitive and sympathetic towards categories included in proviso, who may be misused by unscrupulous elements. Single judge misdirected herself in denying proviso benefit. Impugned judgment quashed, appeal allowed.
Proviso to Section 45(1) of PMLA permits certain categories of accused, including women, to be released on bail without satisfying twin requirements u/s 45. While woman accused may not automatically be entitled to benefit, court must provide specific reasons for denying such benefit. Single judge erroneously observed proviso applicable only to "vulnerable woman", contrary to Supreme Court's observation that courts need to be sensitive and sympathetic towards categories included in proviso, who may be misused by unscrupulous elements. Single judge misdirected herself in denying proviso benefit. Impugned judgment quashed, appeal allowed.
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TaxTMI 
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