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    <title>2026 (9) TMI 285 - SC Order</title>
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    <description>Bail conditions requiring a security bond equal to alleged tax and penalty dues are addressed as potentially onerous and incapable of enforcement where an accused stands on the same footing as co-accused subject to an identical condition. Declared family assets may provide adequate security for the alleged dues. The prescribed approach is that the bond equivalent to the full alleged tax and penalty amount need not be insisted upon when assets disclosed by the appellant&#039;s mother are accepted as security.</description>
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      <link>https://www.taxtmi.com/caselaws?id=798259</link>
      <description>Bail conditions requiring a security bond equal to alleged tax and penalty dues are addressed as potentially onerous and incapable of enforcement where an accused stands on the same footing as co-accused subject to an identical condition. Declared family assets may provide adequate security for the alleged dues. The prescribed approach is that the bond equivalent to the full alleged tax and penalty amount need not be insisted upon when assets disclosed by the appellant&#039;s mother are accepted as security.</description>
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