The Court held that the existence of a common director does not dilute corporate separateness, nor does it authorise the tax department to recover dues of one company from another.

The Tribunal set aside the service tax demand against the Amway distributor, noting the SCN lacked clarity and held that distributors resell goods on their own account not service providers.

Delhi High Court granted bail in the Rs. 48,000 crore PACL money laundering case, observing that the ED failed to show any need for arrest after adding the accused years later.