Section 24 provisional attachment permits same-day notice, approval and attachment when statutory conditions and prior approval are satisfied.

Final tax adjudication findings negating benami transactions and confirming disclosure undermined prosecution, requiring quashing of criminal proceedings.

Benami cash transfers through proprietorship accounts may trigger limited attachment despite subsequent banking retransfer to the beneficial owner.

Benami transaction requirements cover legitimate funds when consideration and beneficial ownership conditions are met, leaving no review error.

Retroactive Benami enforcement applies procedural amendments, while evidence of funding and control supports property attachment.

Benami transaction indicators established beneficial ownership where the recorded purchaser lacked funds and acted on another's directions.

Interim protection in acquisition disputes requires fulfilled conditions, proven performance, and a present need to preserve subject matter.

Separate corporate personality prevents personal liability of non-executive directors for company deposits without an independent legal basis.

Civil jurisdiction over inherited company-held assets survives where statutory bars and benami objections require evidentiary determination.

Review jurisdiction excludes unclaimed capital-reduction refunds from Investor Education and Protection Fund transfer rules in this context.

Co-operative bank winding-up requires statutory inspection, reasons and a meaningful hearing; Reserve Bank requisition alone is insufficient.

Annulled securities trades require exchange refund of deposited consideration, without forcing delivery or broker arbitration.

Statutory appellate remedy for interim securities restrictions takes priority over writ jurisdiction, preserving objections before the designated appellate forum.

Director Liability for Regulatory Refunds Survives Resignation When Tenure Overlaps Investor Fund Mobilisation and Final Recovery Directions

Inspection rights in regulatory proceedings exclude electronic material outside the record and not relied upon

Finality of unchallenged adjudication orders preserves recovery of fees collected through unregistered investment advisory services after appellate challenge fails.

Cross-segment derivatives price manipulation triggers interim market-access restraints, asset preservation, and disclosure obligations pending investigation.

Mandatory resolution-plan compliance cannot be cured by creditor approval; liquidation may follow where default causes remain unaddressed.

Recall for alleged affidavit fraud fails without material deception; indirect liquidation stakeholders cannot join disciplinary proceedings.

Clean slate protection extinguishes excluded water-charge claims after resolution-plan approval, preventing recovery from the corporate debtor.

CIRP restoration discretion requires record-based reasons before liquidation can override a unanimous creditor decision on value maximisation.

FEMA civil penalties apply without mens rea where charitable trusts retain non-resident rupee borrowings beyond permitted periods.

Mandatory FEMA preliminary procedure invalidates adjudication where borrower eligibility is assessed without considering applicable external borrowing circulars.

Conflict-of-interest qualifying conditions extend uniformly to borrowers, subsidiaries and associates of a credit rating agency's promoter.

FERA civil penalties do not require mens rea, while proportionality review permits interference only for shocking excess.

FEMA evidence rules uphold corroborated electronic records but reject liability founded solely on unsupported extrapolated import transactions.

Exclusive supply and customer incentive arrangements require evidence of actual foreclosure, denied access, or competitive harm before infringing competition law.

Natural justice in competition proceedings requires notice before departing from the investigation report's findings.

Merger control disclosure and finality: composite transactions need full notice, but approved combinations cannot be reopened without statutory power.

Prima facie antitrust screening requires concrete evidence; regulated pricing and disclosed tender preferences did not establish abuse of dominance.

Tacit cartel participation and partner liability upheld where repeated coordination emails, not dissociation, proved competition law breach.

Prima facie abuse of dominance requires material showing likely competitive harm; co-location allegations did not justify investigation.

CENVAT credit for common input services remains available, while leased-premises fit-out charges may attract service tax.

Residual tax classification treats bundled mobile chargers and printer consumables as separately taxable unspecified goods.

Separate enterprise classification prevents clubbing of plant and machinery investments, preserving concessional sales tax eligibility for qualifying units.

Deemed dealer status binds railway container contractors, requiring statutory records to substantiate any claimed tax non-liability.

Projected-revenue taxation requires commenced construction, while assessments require a meaningful opportunity for objections and personal hearing.

Prior sanction for specified fiscal offences does not shield independent forgery charges involving disputed tax-evasion transactions.

Specialised agricultural-land valuation qualifications remain valid, and civil-engineering credentials cannot replace separate eligibility requirements for registration.

Territorial appellate jurisdiction invalidates orders by an unauthorised authority, requiring de novo merits adjudication before the competent appellate forum.

Agricultural land under legal construction restrictions is not 'urban land' for wealth-tax purposes under Section 2(ea)(v).

Scheme of demerger asset vesting prevents attachment for demerged company's tax; attachment allowed only for resulting company's own liability

Agricultural land recorded and used for farming is excluded from wealth-tax assets under the retrospective amended definition.

Temporary injunctions for prima facie defamatory publications can restrain harmful republication while permitting accurate official reporting.

Section 9 Interim Protection Requires Security Where Financial Distress Creates Serious Risk of Insufficient Assets for Arbitration Award Execution.

Time-barred debt cheques can revive liability, preventing limitation alone from defeating cheque dishonour prosecution under negotiable instruments law.

Contractual refunds under Article 226 remain available where public authority defences lack documentary support and deposits lack lawful adjustment.

Written complaint requirement bars cognizance of securities-contract offences solely on a police report despite police investigation.

Third-party possession objections require adjudication before coercive recovery can displace a claimant from auctioned property.