https://www.taxtmi.com/caselaws?id=404616 Section 17A of the Prevention of Corruption Act did not bar enquiry or investigation where the alleged acts were treated as independently criminal and not as a bona fide recommendation or decision taken in discharge of official duties; prior approval was therefore unnecessary. Anticipatory bail under Section 438 CrPC was also declined because the investigation was at a nascent stage, the alleged tax evasion and bribe nexus required further unearthing, and custodial interrogation was considered necessary to trace intermediaries and quantify the alleged evasion. The petitions accordingly failed, and no pre-arrest protection was granted. en-us Wed, 17 Feb 2021 00:00:00 +0530 Tue, 29 Oct 2024 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404616 Section 17A of the Prevention of Corruption Act did not bar enquiry or investigation where the alleged acts were treated as independently criminal and not as a bona fide recommendation or decision taken in discharge of official duties; prior approval was therefore unnecessary. Anticipatory bail under Section 438 CrPC was also declined because the investigation was at a nascent stage, the alleged tax evasion and bribe nexus required further unearthing, and custodial interrogation was considered necessary to trace intermediaries and quantify the alleged evasion. The petitions accordingly failed, and no pre-arrest protection was granted. Case-Laws Indian Laws Wed, 17 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404616