Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
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...
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The HC dismissed the petition challenging cognizance under Sections 3 and 4 of the PMLA taken against a public servant who was prosecuted without departmental sanction. The Court held that Section 218 of the BNSS prescribes that prior sanction is required to prosecute a public servant not removable except by the Government for offences alleged to have been committed while exercising official functions; however, it concluded the impugned act-cash and a gold bar found in the petitioner's residential almirah-did not constitute an act performed in official discharge of duties. Notwithstanding the sanction contention, the HC found no merit in the petition and accordingly rejected the challenge.
The HC dismissed the petition challenging cognizance under Sections 3 and 4 of the PMLA taken against a public servant who was prosecuted without departmental sanction. The Court held that Section 218 of the BNSS prescribes that prior sanction is required to prosecute a public servant not removable except by the Government for offences alleged to have been committed while exercising official functions; however, it concluded the impugned act-cash and a gold bar found in the petitioner's residential almirah-did not constitute an act performed in official discharge of duties. Notwithstanding the sanction contention, the HC found no merit in the petition and accordingly rejected the challenge.
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