Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
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Money-laundering liability under the PMLA concerns processes connected with proceeds of crime, rather than merely commission of the scheduled offence. The notes state that, at discharge stage, the Special Court examines only whether the complaint and accompanying material disclose the statutory ingredients and a prima facie case; it cannot assess the correctness of pending predicate offences. Statutory presumptions and reverse burden provisions regarding interconnected transactions and legitimacy of assets are matters for trial. Challenges based on acquittal, discharge or quashing of the scheduled offence arise only after final judicial determination. On the stated material, refusal of discharge was upheld and the revision petitions were dismissed.
Money-laundering liability under the PMLA concerns processes connected with proceeds of crime, rather than merely commission of the scheduled offence. The notes state that, at discharge stage, the Special Court examines only whether the complaint and accompanying material disclose the statutory ingredients and a prima facie case; it cannot assess the correctness of pending predicate offences. Statutory presumptions and reverse burden provisions regarding interconnected transactions and legitimacy of assets are matters for trial. Challenges based on acquittal, discharge or quashing of the scheduled offence arise only after final judicial determination. On the stated material, refusal of discharge was upheld and the revision petitions were dismissed.
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