PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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HC dismissed the writ petition challenging ED summons issued to a woman under S.37 FEMA read with S.131 ITA. The Court held that the powers exercised under S.37 FEMA are analogous to the civil powers of discovery and production of evidence under S.131 ITA, distinct from search and seizure powers under S.132 ITA which attract Cr.P.C. provisions. Consequently, S.160 Cr.P.C., including its gender-based safeguard regarding appearance at a police station, is inapplicable to such FEMA inquiries. As the summons concerned production of documents and recording of statement in a civil inquiry context, the petitioner's insistence on exemption from personal appearance was held untenable.
HC dismissed the writ petition challenging ED summons issued to a woman under S.37 FEMA read with S.131 ITA. The Court held that the powers exercised under S.37 FEMA are analogous to the civil powers of discovery and production of evidence under S.131 ITA, distinct from search and seizure powers under S.132 ITA which attract Cr.P.C. provisions. Consequently, S.160 Cr.P.C., including its gender-based safeguard regarding appearance at a police station, is inapplicable to such FEMA inquiries. As the summons concerned production of documents and recording of statement in a civil inquiry context, the petitioner's insistence on exemption from personal appearance was held untenable.
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