Section 45 of PMLA Act does not oust ability of constitutional courts to grant bail on violation of fundamental rights to speedy trial. In a recent judgment, Hon’ble Karnataka High Court has granted bail to accused who was in incarceration for one year observing that section 45 of …

Heavy rains & yellow alert was a valid reason for ITAT to consider adjournment application In a recent judgment High Court of Haryana & Punjab has held that heavy rains and yellow alert was valid reason for ITAT to consider adjournment application. ABCAUS Case Law Citation:4862 (2025) (11) …

Bar Council of India Rules on Enrolment and Practice of Foreign Nationals, 2025 Bar Council of India has notified Rules on Enrolment and Practice of Foreign Nationals as advocates in India. Under the rules, Foreign Advocate will not eligible to appearance before any court, tribunal, authority or quasi-judicial …

When e-way bill generated prior to detention order, there could not be an intention to evade payment of tax. In a recent judgment, Hon’ble Allahabad High Court has quashed penalty order under section 129(3) of the GST Act as the e-way bill was generated much prior to the …

Once the AO has accepted the trading results, he cannot thereafter selectively treat a part of the sale proceeds as unexplained – ITAT In a recent judgment, ITAT Visakhapatnam has held that once the AO has accepted the trading results, he cannot thereafter selectively treat a part of …

Assessment framed u/s 144 by issue of notice u/s 142(1) was void as time limit for filing ITR u/s 139(4) was over and it was a case of income escaping assessment In a recent judgment, ITAT Agra held that and assessment framed u/s 144 based on notice u/s …