Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
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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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