Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
