https://www.taxtmi.com/caselaws?id=419556 Italian proceedings involving other accused persons did not bar the Indian prosecution, because the applicant was not a party and the foreign record did not finally determine the same factual issue between the same parties; issue estoppel and res judicata were therefore inapplicable, and double jeopardy was not made out. The extradition specialty objection was also rejected, as the treaty materials were read to permit trial for connected offences within the same factual matrix. In PMLA bail proceedings, the court applied the Section 45 twin conditions, treated the allegations as a grave economic offence, and relied on the applicant's role, prior evasion of process, and flight risk to refuse regular bail. en-us Fri, 11 Mar 2022 00:00:00 +0530 Tue, 15 Mar 2022 08:25:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419556 Italian proceedings involving other accused persons did not bar the Indian prosecution, because the applicant was not a party and the foreign record did not finally determine the same factual issue between the same parties; issue estoppel and res judicata were therefore inapplicable, and double jeopardy was not made out. The extradition specialty objection was also rejected, as the treaty materials were read to permit trial for connected offences within the same factual matrix. In PMLA bail proceedings, the court applied the Section 45 twin conditions, treated the allegations as a grave economic offence, and relied on the applicant's role, prior evasion of process, and flight risk to refuse regular bail. Case-Laws Money Laundering Fri, 11 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419556