Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
Possession of assets disproportionate to known sources of income under the Prevention of Corruption Act is treated as a scheduled or predicate offence for money-laundering purposes. An independent allegation of bribery or undue benefit is not required where disproportionate assets involve their concealment, possession, acquisition or projection as untainted property. Provisional attachment may be confined to the assessed value of disproportionate assets after accounting for legitimate income and expenses. Attachment requires recorded reasons to believe, supported by the predicate offence and apprehension that the properties may be alienated. Jointly held disproportionate assets may support attachment of a spouse's property.
Possession of assets disproportionate to known sources of income under the Prevention of Corruption Act is treated as a scheduled or predicate offence for money-laundering purposes. An independent allegation of bribery or undue benefit is not required where disproportionate assets involve their concealment, possession, acquisition or projection as untainted property. Provisional attachment may be confined to the assessed value of disproportionate assets after accounting for legitimate income and expenses. Attachment requires recorded reasons to believe, supported by the predicate offence and apprehension that the properties may be alienated. Jointly held disproportionate assets may support attachment of a spouse's property.
Note: It is a system-generated summary and is for quick reference only.
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