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...
PMLA proceedings require a subsisting scheduled offence and proceeds of crime derived from criminal activity relating to that offence. Where the predicate FIR ended through acceptance of a cancellation report and dismissal of the protest petition, continuation of the ECIR and coercive measures based solely on that FIR lacked jurisdiction, subject to possible revival if the predicate investigation is revived. Pre-prosecution PMLA search, seizure, freezing and attachment actions remain in the civil or executive stream and may be challenged through civil writ jurisdiction. The Adjudicating Authority's remedies address consequential measures, not the foundational validity of an ECIR. An addendum cannot revive an ECIR that has lost its predicate basis, particularly where it relies on materially distinct allegations and may constitute a colourable exercise of power.
PMLA proceedings require a subsisting scheduled offence and proceeds of crime derived from criminal activity relating to that offence. Where the predicate FIR ended through acceptance of a cancellation report and dismissal of the protest petition, continuation of the ECIR and coercive measures based solely on that FIR lacked jurisdiction, subject to possible revival if the predicate investigation is revived. Pre-prosecution PMLA search, seizure, freezing and attachment actions remain in the civil or executive stream and may be challenged through civil writ jurisdiction. The Adjudicating Authority's remedies address consequential measures, not the foundational validity of an ECIR. An addendum cannot revive an ECIR that has lost its predicate basis, particularly where it relies on materially distinct allegations and may constitute a colourable exercise of power.
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