Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
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In a PMLA anticipatory bail matter, the High Court held that the settled twin-condition framework under Section 45 had to be applied on the facts, and refused relief where the accused had remained evasive in interrogation, made false sworn statements, filed a contradictory affidavit, and obstructed searches. The Court distinguished the husband's regular bail order because he had cooperated and a supplementary chargesheet had already been filed against him. It accepted the Enforcement Directorate's case that custodial interrogation was necessary to trace alleged proceeds of crime assets and enable disclosure for restitution to investors. Anticipatory bail was therefore denied and the application dismissed.
In a PMLA anticipatory bail matter, the High Court held that the settled twin-condition framework under Section 45 had to be applied on the facts, and refused relief where the accused had remained evasive in interrogation, made false sworn statements, filed a contradictory affidavit, and obstructed searches. The Court distinguished the husband's regular bail order because he had cooperated and a supplementary chargesheet had already been filed against him. It accepted the Enforcement Directorate's case that custodial interrogation was necessary to trace alleged proceeds of crime assets and enable disclosure for restitution to investors. Anticipatory bail was therefore denied and the application dismissed.
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