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    <title>2010 (4) TMI 619 - Supreme Court</title>
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    <description>An appeal under section 10 of the Special Courts (Trial of Offences Relating to Transactions in Securities) Act, 1992 does not lie from interlocutory orders that merely regulate execution, recovery, or appropriation of sale proceeds without deciding substantive rights, so such a challenge is not maintainable. Where the record shows that related companies were consistently treated as one group and recoveries were pursued on an aggregate basis, the consolidated liability approach and group-wise appropriation of sale proceeds were accepted as proper. The stated reasoning therefore supports dismissal of challenges to interlocutory recovery orders and upholds consolidated appropriation where the companies functioned as front entities within the same notified group.</description>
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    <pubDate>Tue, 27 Apr 2010 00:00:00 +0530</pubDate>
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      <title>2010 (4) TMI 619 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=113374</link>
      <description>An appeal under section 10 of the Special Courts (Trial of Offences Relating to Transactions in Securities) Act, 1992 does not lie from interlocutory orders that merely regulate execution, recovery, or appropriation of sale proceeds without deciding substantive rights, so such a challenge is not maintainable. Where the record shows that related companies were consistently treated as one group and recoveries were pursued on an aggregate basis, the consolidated liability approach and group-wise appropriation of sale proceeds were accepted as proper. The stated reasoning therefore supports dismissal of challenges to interlocutory recovery orders and upholds consolidated appropriation where the companies functioned as front entities within the same notified group.</description>
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      <pubDate>Tue, 27 Apr 2010 00:00:00 +0530</pubDate>
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