Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Page of 4830
Press 'Enter' after typing page number.
141 to 160 of 96587 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
PMLA attachment preceding a compromise decree takes priority where ownership has not been transferred in execution of the compromise terms; the decree does not create rights in the attached property. A single Member (Finance) may validly confirm attachment because the statutory scheme permits a single-member bench with appellate review on facts and law. Property acquired before the scheduled offence is not automatically immune from attachment if it constitutes proceeds of crime. Provisional attachment requires recorded reasons to believe that immediate action is necessary, while challenges to the factual basis of that satisfaction are to follow statutory appellate remedies. Confirmation also requires the Adjudicating Authority to independently assess material and form the requisite belief.
PMLA attachment preceding a compromise decree takes priority where ownership has not been transferred in execution of the compromise terms; the decree does not create rights in the attached property. A single Member (Finance) may validly confirm attachment because the statutory scheme permits a single-member bench with appellate review on facts and law. Property acquired before the scheduled offence is not automatically immune from attachment if it constitutes proceeds of crime. Provisional attachment requires recorded reasons to believe that immediate action is necessary, while challenges to the factual basis of that satisfaction are to follow statutory appellate remedies. Confirmation also requires the Adjudicating Authority to independently assess material and form the requisite belief.
Note: It is a system-generated summary and is for quick reference only.