Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Page of 4814
Press 'Enter' after typing page number.
421 to 440 of 96262 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Registration of an ECIR under the PML Act is not automatic on the existence of a predicate offence; the authorised officer must form and record reasons to believe, on the basis of materials in possession, that proceeds of crime exist and Section 3 is attracted. An ECIR is an internal document and the statutory decision to initiate proceedings lies with the Enforcement Directorate, so a High Court cannot compel registration merely because a predicate offence appears to exist prima facie. The writ petition seeking such a direction was dismissed, leaving initiation of proceedings to the Enforcement Directorate's independent satisfaction.
Registration of an ECIR under the PML Act is not automatic on the existence of a predicate offence; the authorised officer must form and record reasons to believe, on the basis of materials in possession, that proceeds of crime exist and Section 3 is attracted. An ECIR is an internal document and the statutory decision to initiate proceedings lies with the Enforcement Directorate, so a High Court cannot compel registration merely because a predicate offence appears to exist prima facie. The writ petition seeking such a direction was dismissed, leaving initiation of proceedings to the Enforcement Directorate's independent satisfaction.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4814 
Join Channel 
