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...
Entitlement to bail under PMLA was assessed against the statutory twin conditions in Section 45 and the constitutional right to speedy trial; the court applied the principle that bail is the rule and jail the exception and held that twin conditions do not permit indefinite pre-trial incarceration, especially where investigation is complete, evidence is largely documentary, trial has not commenced and no realistic prospect of early conclusion exists. The court found alleged non-cooperation was not established and cannot alone justify denial of bail, and therefore granted bail subject to sureties and conditions to secure attendance and prevent witness tampering; no view on merits was expressed.
Entitlement to bail under PMLA was assessed against the statutory twin conditions in Section 45 and the constitutional right to speedy trial; the court applied the principle that bail is the rule and jail the exception and held that twin conditions do not permit indefinite pre-trial incarceration, especially where investigation is complete, evidence is largely documentary, trial has not commenced and no realistic prospect of early conclusion exists. The court found alleged non-cooperation was not established and cannot alone justify denial of bail, and therefore granted bail subject to sureties and conditions to secure attendance and prevent witness tampering; no view on merits was expressed.
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TaxTMI 
TaxTMI 
