Benami transaction and beneficial ownership: documentary and circumstantial evidence show payors were true beneficiaries, resulting in PBPTA consequen...
Denial of Preferential Treatment under SAFTA overturned where unchallenged Country of Origin certificate warranted exemption under Notification benefi...
Continuing offence of money-laundering: discharge set aside and proceedings reinstated where laundering continued after inclusion of predicate offence...
Whether a victim has locus to appeal under Section 372 Cr.P.C.: court, relying on Supreme Court precedent, holds that a victim has the statutory right to file an appeal under Section 372 Cr.P.C.; consequence-leave petition is to be treated as an appeal under Section 372 and placed before the appropriate Court for adjudication on merits. Whether judicial interpretation is retrospective or prospective: court affirms that a judgment interpreting a statute declares the statute's meaning from inception (retrospective effect), while prospective overruling relates to enactments; consequence-the declared legal principle applies to all cases irrespective of pendency stage. - HC
Whether a victim has locus to appeal under Section 372 Cr.P.C.: court, relying on Supreme Court precedent, holds that a victim has the statutory right to file an appeal under Section 372 Cr.P.C.; consequence-leave petition is to be treated as an appeal under Section 372 and placed before the appropriate Court for adjudication on merits. Whether judicial interpretation is retrospective or prospective: court affirms that a judgment interpreting a statute declares the statute's meaning from inception (retrospective effect), while prospective overruling relates to enactments; consequence-the declared legal principle applies to all cases irrespective of pendency stage. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4814 
Join Channel 
