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...
Cognizance of money laundering offense by Trial Court valid despite ongoing investigation. Retrospective applicability of Explanation-II to Section 44(1)(b) PMLA upheld. Impugned order valid, no violation of natural justice principles. Special Court can take cognizance based on ED's complaint u/s 3 PMLA. CrPC provisions on investigation, bail, preliminary procedures applicable to PMLA cases unless stated otherwise. ED can file supplementary complaint for additional evidence against accused. Initial PMLA complaint permissible even during ongoing investigation due to Explanation-II introduced in 2019 allowing supplementary complaints. No illegality in Trial Court order, petition dismissed.
Cognizance of money laundering offense by Trial Court valid despite ongoing investigation. Retrospective applicability of Explanation-II to Section 44(1)(b) PMLA upheld. Impugned order valid, no violation of natural justice principles. Special Court can take cognizance based on ED's complaint u/s 3 PMLA. CrPC provisions on investigation, bail, preliminary procedures applicable to PMLA cases unless stated otherwise. ED can file supplementary complaint for additional evidence against accused. Initial PMLA complaint permissible even during ongoing investigation due to Explanation-II introduced in 2019 allowing supplementary complaints. No illegality in Trial Court order, petition dismissed.
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TaxTMI 
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