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...
Regular bail in a large-scale economic offence was considered against the backdrop of the presumption of innocence and the principle that bail is the rule, subject to demonstrated risks of flight, witness tampering, or threat to society. Despite stricter standards generally applicable to economic frauds, prolonged pre-trial incarceration and inordinate trial delay were held incompatible with such rigours, particularly where the case rests predominantly on documentary evidence, the charge-sheet is voluminous with numerous witnesses, trial had not progressed to framing of charges, and similarly placed co-accused had already been granted bail. Bail was granted subject to conditions, including restrictions on travel outside India. - SC
Regular bail in a large-scale economic offence was considered against the backdrop of the presumption of innocence and the principle that bail is the rule, subject to demonstrated risks of flight, witness tampering, or threat to society. Despite stricter standards generally applicable to economic frauds, prolonged pre-trial incarceration and inordinate trial delay were held incompatible with such rigours, particularly where the case rests predominantly on documentary evidence, the charge-sheet is voluminous with numerous witnesses, trial had not progressed to framing of charges, and similarly placed co-accused had already been granted bail. Bail was granted subject to conditions, including restrictions on travel outside India. - SC
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TaxTMI 
TaxTMI 
