Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
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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