Extended reassessment limitation in search cases requires asset-linked escaped income, invalidating additions based only on unexplained money or expen...
Enhanced tolerance band under section 43CA applies retrospectively, deleting qualifying deemed-sale additions while disputed stamp valuation requires ...
Customs transaction value rejection requires communicated reasonable doubt, while written reassessment acceptance preserves challenges to enhanced val...
Challenge-mechanism compliance clarifications permitted, while unilateral revised resolution plans may be refused under creditors' commercial discreti...
PMLA bail conditions require tangible grounds to believe that an accused is not guilty before regular bail can be granted. Prima facie financial, documentary and witness material connecting an accused to the design and operation of an investment scheme, mobilisation of funds, and movement or use of alleged proceeds may prevent satisfaction of that threshold, particularly while key witnesses remain unexamined. Custody duration must be assessed against the gravity of allegations and trial stage. Parity cannot be claimed where a co-accused received bail under the statutory exception for women or on materially different facts.
PMLA bail conditions require tangible grounds to believe that an accused is not guilty before regular bail can be granted. Prima facie financial, documentary and witness material connecting an accused to the design and operation of an investment scheme, mobilisation of funds, and movement or use of alleged proceeds may prevent satisfaction of that threshold, particularly while key witnesses remain unexamined. Custody duration must be assessed against the gravity of allegations and trial stage. Parity cannot be claimed where a co-accused received bail under the statutory exception for women or on materially different facts.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
