Functional, asset and risk analysis excludes diversified technology companies from captive software development comparables under cost-plus arrangemen...
Mobile-phone electronic evidence failed to establish customs undervaluation, while duty survived on non-authentic origin certificates without importer...
Automotive radio classification treats integrated infotainment features as supplementary, placing complete and qualifying unassembled units under the ...
Separate corporate personality prevents directors from being personally liable for company deposits without a guarantee or independent legal undertaki...
Cross-segment derivatives manipulation: integrated order patterns can support interim restraints, while director liability requires responsibility, co...
Further investigation under the PMLA is a continuation of the original investigation, not a re-investigation, and may bring additional oral or documentary evidence on record. Explanation (ii) to section 44(1) recognises the authorised agency's continuing power to undertake such investigation. The proviso to section 193 of the BNSS requires prior permission of the Criminal Court only during trial, which commences upon framing of charge. Where charges have not been framed, further investigation may therefore proceed without prior leave of the Court, including through investigative notices.
Further investigation under the PMLA is a continuation of the original investigation, not a re-investigation, and may bring additional oral or documentary evidence on record. Explanation (ii) to section 44(1) recognises the authorised agency's continuing power to undertake such investigation. The proviso to section 193 of the BNSS requires prior permission of the Criminal Court only during trial, which commences upon framing of charge. Where charges have not been framed, further investigation may therefore proceed without prior leave of the Court, including through investigative notices.
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TaxTMI 
TaxTMI 
of 4910 
