Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Page of 4821
Press 'Enter' after typing page number.
861 to 880 of 96406 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Under the PMLA, continued freezing or retention of property requires material linking the property to proceeds of crime and a statutory finding that it is involved in money laundering. General allegations of bribery, unconnected to identified transactions or quantified proceeds held by the property holder, do not meet that standard; continued freezing based solely on investigative necessity is unsustainable. Attachment, seizure and freezing may extend to property held by persons not named in the scheduled offence or money-laundering proceedings. Reasons to believe for search or freezing must be recorded, but post-recording communication is not mandatory where the show-cause notice incorporates the relevant reasons. Filing a prosecution complaint does not remove the Appellate Tribunal's jurisdiction over a freezing-confirmation order.
Under the PMLA, continued freezing or retention of property requires material linking the property to proceeds of crime and a statutory finding that it is involved in money laundering. General allegations of bribery, unconnected to identified transactions or quantified proceeds held by the property holder, do not meet that standard; continued freezing based solely on investigative necessity is unsustainable. Attachment, seizure and freezing may extend to property held by persons not named in the scheduled offence or money-laundering proceedings. Reasons to believe for search or freezing must be recorded, but post-recording communication is not mandatory where the show-cause notice incorporates the relevant reasons. Filing a prosecution complaint does not remove the Appellate Tribunal's jurisdiction over a freezing-confirmation order.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4821 
Join Channel 
