Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Under the PMLA, initiation of proceedings depends on the Authorized Officer's written reasons to believe, formed on material in possession, and a predicate offence alone does not compel ECIR registration or enforcement action. Internal departmental circulars cannot override or add to the statutory conditions, and mandamus will not lie to direct a discretionary, quasi-judicial decision reserved to the Enforcement Directorate. The court also declined to issue adverse directions where persons alleged to be involved in the fraud were not impleaded. The writ petition was dismissed, leaving the Directorate to decide independently on the available material.
Under the PMLA, initiation of proceedings depends on the Authorized Officer's written reasons to believe, formed on material in possession, and a predicate offence alone does not compel ECIR registration or enforcement action. Internal departmental circulars cannot override or add to the statutory conditions, and mandamus will not lie to direct a discretionary, quasi-judicial decision reserved to the Enforcement Directorate. The court also declined to issue adverse directions where persons alleged to be involved in the fraud were not impleaded. The writ petition was dismissed, leaving the Directorate to decide independently on the available material.
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