Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than g...
Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached...
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Section 37A seizure of equivalent domestic assets was upheld where foreign proceedings and control of overseas entities gave reason to believe that foreign exchange derived from those entities remained held abroad in contravention of FEMA. Confirmation of seizure operates as an interim protective measure pending adjudication, particularly where no repatriation or disclosure of the foreign exchange is shown. Applying Section 37A to foreign exchange acquired after its commencement and continuing to be held abroad does not constitute retrospective application. Foreign employment permits alone do not establish non-resident status without evidence of year-wise Indian stay or an intention to remain abroad indefinitely; an administratrix's personal residential status does not determine the Estate's alleged foreign holding.
Section 37A seizure of equivalent domestic assets was upheld where foreign proceedings and control of overseas entities gave reason to believe that foreign exchange derived from those entities remained held abroad in contravention of FEMA. Confirmation of seizure operates as an interim protective measure pending adjudication, particularly where no repatriation or disclosure of the foreign exchange is shown. Applying Section 37A to foreign exchange acquired after its commencement and continuing to be held abroad does not constitute retrospective application. Foreign employment permits alone do not establish non-resident status without evidence of year-wise Indian stay or an intention to remain abroad indefinitely; an administratrix's personal residential status does not determine the Estate's alleged foreign holding.
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