Singhvi: Your Lordships should never allow Section... ... PMLA Judgment Reconsideration : Live Updates From Supreme Court [Day 2]

Singhvi: Your Lordships should never allow Section 120B...

Khanna J: It's punishable on its own unlike Section 34...

Singhvi: But it has to be linked. It's not a question of whether there's a punishment. The legislature, in its wisdom decided to exclude Income Tax act. Now they cannot introduce it through the backdoor by employing Section 120B.