Constitutional personal-liberty safeguards limit PMLA twin bail conditions where completed investigations lead to prolonged incarceration before trial...
Automated airline software subscriptions without human intervention fail technical-services characterisation and do not make available underlying tech...
Business support recruitment and training receipts qualify for presumptive business taxation, not professional taxation under technical consultancy ru...
Treaty exemption for foreign permanent-establishment management fees prevailed, while dividend expense disallowance remained limited to an accepted al...
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The proviso to Section 223(1) of the BNSS requires an accused to be heard before cognizance is taken of an offence on a complaint. Enforcement Directorate complaints under the PMLA filed after the BNSS commenced are subject to the complaint procedure in Chapter XVI of the BNSS. Applying the repealed procedural code on authorities based on different facts was not appropriate. Cognizance taken without prior hearing was treated as illegal, so the cognizance and consequent rejection of discharge were set aside and the complaint restored for lawful proceedings.
The proviso to Section 223(1) of the BNSS requires an accused to be heard before cognizance is taken of an offence on a complaint. Enforcement Directorate complaints under the PMLA filed after the BNSS commenced are subject to the complaint procedure in Chapter XVI of the BNSS. Applying the repealed procedural code on authorities based on different facts was not appropriate. Cognizance taken without prior hearing was treated as illegal, so the cognizance and consequent rejection of discharge were set aside and the complaint restored for lawful proceedings.
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