Bombay High Court directs Enforcement Directorate to regulate statement recording hours under PMLA, emphasizing same-day examination and humane treatment for special cases.
Delhi High Court quashes reassessment notices in ARN Infrastructures case, citing limitation under Section 149 and Supreme Court’s Abhisar Buildwell judgment.
SC rules creditor name not mandatory in balance sheets for debt acknowledgement under Sec 18 of Limitation Act in Vidyasagar Prasad v. UCO Bank case.
