Questions arising from miscellaneous application orders cannot challenge unaltered Tribunal findings, leaving the original order separately challengea...
Transfer-pricing comparability filters require fresh arm's-length analysis, while delayed receivables need separate reconsideration with working-capit...
Section 153C jurisdiction requires timely deemed search and assessee-specific satisfaction material; otherwise reassessment must use the proper statut...
Confirmation of provisional attachment in money-laundering proceedings requires a prima facie showing of involvement; final criminal liability remains for trial. Communications, statements, cash-delivery arrangements, overseas transactions and recovered material may establish active receipt and layering of proceeds of crime, without reliance solely on a co-accused's statement. A person asserting that funds were a loan must substantiate that claim where the reverse burden applies. Where proceeds of crime are unavailable because they have vanished or been laundered, other property representing their value may be attached, including property acquired before the crime period. The provisional attachment was sustained and the appeal dismissed.
Confirmation of provisional attachment in money-laundering proceedings requires a prima facie showing of involvement; final criminal liability remains for trial. Communications, statements, cash-delivery arrangements, overseas transactions and recovered material may establish active receipt and layering of proceeds of crime, without reliance solely on a co-accused's statement. A person asserting that funds were a loan must substantiate that claim where the reverse burden applies. Where proceeds of crime are unavailable because they have vanished or been laundered, other property representing their value may be attached, including property acquired before the crime period. The provisional attachment was sustained and the appeal dismissed.
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