Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
Continued detention in a PMLA matter was found unjustified after investigation was completed and the prosecution complaint had been filed, because custodial interrogation was no longer required. The High Court also noted that the ECIR arose from the predicate offence, in which bail had already been granted by the Supreme Court, and that the applicant had remained in custody for a substantial period without material showing risk of absconding, tampering with evidence, or influencing witnesses. Reading Section 45 in line with Arvind Walia, the Court held that the twin conditions were satisfied on the facts and granted regular bail subject to conditions.
Continued detention in a PMLA matter was found unjustified after investigation was completed and the prosecution complaint had been filed, because custodial interrogation was no longer required. The High Court also noted that the ECIR arose from the predicate offence, in which bail had already been granted by the Supreme Court, and that the applicant had remained in custody for a substantial period without material showing risk of absconding, tampering with evidence, or influencing witnesses. Reading Section 45 in line with Arvind Walia, the Court held that the twin conditions were satisfied on the facts and granted regular bail subject to conditions.
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