Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Money-laundering liability requires prima facie material showing knowing participation, control, possession, projection or enjoyment of proceeds of crime. Mere facilitation, intermediary coordination or professional association does not establish culpability without evidence of intent and direct involvement. Uncorroborated statements of co-accused recorded under the PMLA, unsupported by independent documentary, electronic or other evidence, cannot alone sustain proceedings. Where no material shows execution of transactions, operation of accounts, participation in the predicate offence, benefit from alleged proceeds, or a prior meeting of minds, continuation of prosecution is oppressive and an abuse of process. Proceedings against the Chartered Accountant and intermediary were quashed.
Money-laundering liability requires prima facie material showing knowing participation, control, possession, projection or enjoyment of proceeds of crime. Mere facilitation, intermediary coordination or professional association does not establish culpability without evidence of intent and direct involvement. Uncorroborated statements of co-accused recorded under the PMLA, unsupported by independent documentary, electronic or other evidence, cannot alone sustain proceedings. Where no material shows execution of transactions, operation of accounts, participation in the predicate offence, benefit from alleged proceeds, or a prior meeting of minds, continuation of prosecution is oppressive and an abuse of process. Proceedings against the Chartered Accountant and intermediary were quashed.
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