Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
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Amounts transferred before the period in which the scheduled crime was committed do not constitute proceeds of crime merely because the underlying transaction later failed. The transfer for proposed purchase of commercial premises preceded the identified diversion of homebuyers' funds and therefore represented a potential civil or commercial claim, not criminal proceeds. Attachment of property of equivalent value is permissible only where proceeds of crime are unavailable and receipt or diversion of those proceeds by the concerned person is established. Enforcement proceedings cannot be used to recover an unrelated pre-crime-period business debt. The provisional attachment was therefore treated as unsustainable, without preventing lawful recovery through civil or other appropriate proceedings.
Amounts transferred before the period in which the scheduled crime was committed do not constitute proceeds of crime merely because the underlying transaction later failed. The transfer for proposed purchase of commercial premises preceded the identified diversion of homebuyers' funds and therefore represented a potential civil or commercial claim, not criminal proceeds. Attachment of property of equivalent value is permissible only where proceeds of crime are unavailable and receipt or diversion of those proceeds by the concerned person is established. Enforcement proceedings cannot be used to recover an unrelated pre-crime-period business debt. The provisional attachment was therefore treated as unsustainable, without preventing lawful recovery through civil or other appropriate proceedings.
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