https://www.taxtmi.com/caselaws?id=792110 A Look Out Circular may continue only where there is cogent material showing evasion of arrest, non-compliance with coercive process, or a real likelihood of flight to evade proceedings. Where investigation has concluded and no prosecution or other pending proceeding exists, speculative apprehension is insufficient to justify travel restraint. Any restriction on the right to travel abroad must also satisfy Article 21 by being just, fair, reasonable, and proportionate; less restrictive safeguards may be preferred where they adequately protect the investigating agency's interest. The article thus underscores that a LOC cannot rest on conjecture after completion of investigation and must be supported by tangible exceptional grounds. en-us Thu, 30 Apr 2026 00:00:00 +0530 Sat, 23 May 2026 08:27:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792110 A Look Out Circular may continue only where there is cogent material showing evasion of arrest, non-compliance with coercive process, or a real likelihood of flight to evade proceedings. Where investigation has concluded and no prosecution or other pending proceeding exists, speculative apprehension is insufficient to justify travel restraint. Any restriction on the right to travel abroad must also satisfy Article 21 by being just, fair, reasonable, and proportionate; less restrictive safeguards may be preferred where they adequately protect the investigating agency's interest. The article thus underscores that a LOC cannot rest on conjecture after completion of investigation and must be supported by tangible exceptional grounds. Case-Laws Companies Law Thu, 30 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792110