Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4819 
Join Channel 
