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...
HC affirmed ED's authority to conduct search, seizure, and account freezing operations under FEMA 1999 and PMLA 2002. Court held that interference during investigation stage is warranted only in exceptional circumstances, as law enforcement requires both coercive and covert techniques. ED demonstrated reasonable belief of proceeds of crime, provided proper documentation during search, and followed procedural requirements. Statutory safeguards exist through Adjudicating Authority review within 30 days of attachment order, with stakeholder participation rights and appeal provisions to Appellate Tribunal. Court declined to intervene, directing petitioners to pursue remedies through established administrative mechanisms under the Acts.
HC affirmed ED's authority to conduct search, seizure, and account freezing operations under FEMA 1999 and PMLA 2002. Court held that interference during investigation stage is warranted only in exceptional circumstances, as law enforcement requires both coercive and covert techniques. ED demonstrated reasonable belief of proceeds of crime, provided proper documentation during search, and followed procedural requirements. Statutory safeguards exist through Adjudicating Authority review within 30 days of attachment order, with stakeholder participation rights and appeal provisions to Appellate Tribunal. Court declined to intervene, directing petitioners to pursue remedies through established administrative mechanisms under the Acts.
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