Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
PMLA attachment of a company's properties requires a demonstrated nexus between the alleged proceeds of crime and a scheduled offence. Share application money linked to coal-block allocation could not be treated as proceeds of crime where investor statements did not show that the allocation induced the investments, and allegations of director-controlled entities or public-fund involvement lacked supporting particulars, complaint or FIR. The attachment confirmation was set aside for the appellant company because the requisite connection between the funds and the scheduled offence was not established.
PMLA attachment of a company's properties requires a demonstrated nexus between the alleged proceeds of crime and a scheduled offence. Share application money linked to coal-block allocation could not be treated as proceeds of crime where investor statements did not show that the allocation induced the investments, and allegations of director-controlled entities or public-fund involvement lacked supporting particulars, complaint or FIR. The attachment confirmation was set aside for the appellant company because the requisite connection between the funds and the scheduled offence was not established.
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