Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries...
Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdictio...
Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on ev...
Preliminary-expense amortisation and MAT exempt-income adjustments prevailed, while trademark costs and managerial remuneration require fresh verifica...
Page of 4819
Press 'Enter' after typing page number.
501 to 520 of 96365 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
PMLA provisional attachment challenges should ordinarily proceed through the statutory adjudicatory framework: the Adjudicating Authority examines the attachment after hearing the affected person, followed by appeals to the Appellate Tribunal and High Court. Availability of an alternative remedy does not bar writ jurisdiction, but a writ petition will generally not be entertained where that remedy is efficacious and no exceptional circumstance, such as patent lack of jurisdiction, breach of natural justice or statutory violation, is shown. Objections on proceeds of crime, jurisdiction and attachment validity may be raised before the statutory forum. The writ petition was dismissed as not maintainable, with liberty to pursue PMLA remedies.
PMLA provisional attachment challenges should ordinarily proceed through the statutory adjudicatory framework: the Adjudicating Authority examines the attachment after hearing the affected person, followed by appeals to the Appellate Tribunal and High Court. Availability of an alternative remedy does not bar writ jurisdiction, but a writ petition will generally not be entertained where that remedy is efficacious and no exceptional circumstance, such as patent lack of jurisdiction, breach of natural justice or statutory violation, is shown. Objections on proceeds of crime, jurisdiction and attachment validity may be raised before the statutory forum. The writ petition was dismissed as not maintainable, with liberty to pursue PMLA remedies.
Note: It is a system-generated summary and is for quick reference only.