SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
Infrastructure-development deduction remains available to EPC contractors when substantive statutory conditions outweigh contractor labels in agreemen...
Explained Investment Sources: documented gifts and traceable salary savings supported deletion of additions for property and mutual-fund SIP investmen...
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PMLA attachment of mortgaged land alleged to be proceeds of crime is not displaced solely by a prior mortgage or SARFAESI enforcement. PMLA and SARFAESI operate in distinct fields, with PMLA prevailing on matters of money laundering and proceeds of crime, while attachment does not itself void the prior charge. A secured creditor seeking release must establish bona fides and adequate due diligence, particularly where its interest arose after or around the underlying criminal activity. The FIR registration date does not determine priority if the criminal activity predated the mortgage. Insufficient evidence of due diligence left the land attached and unavailable for auction, subject to a claim before the Special Court under section 8(8).
PMLA attachment of mortgaged land alleged to be proceeds of crime is not displaced solely by a prior mortgage or SARFAESI enforcement. PMLA and SARFAESI operate in distinct fields, with PMLA prevailing on matters of money laundering and proceeds of crime, while attachment does not itself void the prior charge. A secured creditor seeking release must establish bona fides and adequate due diligence, particularly where its interest arose after or around the underlying criminal activity. The FIR registration date does not determine priority if the criminal activity predated the mortgage. Insufficient evidence of due diligence left the land attached and unavailable for auction, subject to a claim before the Special Court under section 8(8).
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