Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Money-laundering under the PMLA was treated as a continuing activity; the relevant date is when a person engages in or continues dealing with proceeds of crime, not merely the date of the predicate offence. On the facts, the appellant continued to derive benefit from unauthorized construction and related transactions, the ECIR was recorded when the scheduled-offence requirement stood attracted, and the ECIR had not been quashed. The Article 20(1) challenge and the plea based on absence of scheduled-offence status at the initial point of time were rejected, and confirmation of provisional attachment was upheld, with the appeal dismissed.
Money-laundering under the PMLA was treated as a continuing activity; the relevant date is when a person engages in or continues dealing with proceeds of crime, not merely the date of the predicate offence. On the facts, the appellant continued to derive benefit from unauthorized construction and related transactions, the ECIR was recorded when the scheduled-offence requirement stood attracted, and the ECIR had not been quashed. The Article 20(1) challenge and the plea based on absence of scheduled-offence status at the initial point of time were rejected, and confirmation of provisional attachment was upheld, with the appeal dismissed.
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