Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Section 45's first proviso under the PMLA assesses the amount attributed to each accused, rather than the aggregate proceeds of crime in the prosecution. Its monetary-threshold exemption from twin bail conditions is discretionary and depends on the person's involvement and available material. Where material links an accused only to a confined transaction below the threshold, without direct or indirect participation in wider laundering, the accused may seek the proviso's benefit. Cancellation of bail requires perversity or fallacy in the discretion exercised, undue benefit, and prejudice to the prosecution; absent a need for custody or risk to investigation, release conditions may adequately address flight risk.
Section 45's first proviso under the PMLA assesses the amount attributed to each accused, rather than the aggregate proceeds of crime in the prosecution. Its monetary-threshold exemption from twin bail conditions is discretionary and depends on the person's involvement and available material. Where material links an accused only to a confined transaction below the threshold, without direct or indirect participation in wider laundering, the accused may seek the proviso's benefit. Cancellation of bail requires perversity or fallacy in the discretion exercised, undue benefit, and prejudice to the prosecution; absent a need for custody or risk to investigation, release conditions may adequately address flight risk.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
