Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
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SC held that non-compliance with Sec 52A of Narcotic Drugs and Psychotropic Substances Act for early disposal of seized contraband cannot entitle accused to bail or acquittal if sufficient material establishes lawful search and seizure. Statutory presumption under Sec 54 applies unless rebutted. Illegality in investigation doesn't render evidence inadmissible. Manner of discovery immaterial if factum proved. SC set aside HC order granting bail solely for delayed Sec 52A compliance, remanded matter for fresh consideration on merits.
SC held that non-compliance with Sec 52A of Narcotic Drugs and Psychotropic Substances Act for early disposal of seized contraband cannot entitle accused to bail or acquittal if sufficient material establishes lawful search and seizure. Statutory presumption under Sec 54 applies unless rebutted. Illegality in investigation doesn't render evidence inadmissible. Manner of discovery immaterial if factum proved. SC set aside HC order granting bail solely for delayed Sec 52A compliance, remanded matter for fresh consideration on merits.
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