Turnover mismatches under percentage-completion accounting cannot alone establish suppressed income where customer advances remain recorded as liabili...
Territorial jurisdiction for money-laundering trials is revised for specified districts, replacing earlier court-area entries under the statutory fram...
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Section 110(2) requires return of seized goods where no notice is issued within the prescribed period, unless the period is timely extended under its first proviso. Provisional release does not suspend this consequence, particularly where the provisional-release order excludes the goods concerned. Continued detention of imported machines and spare parts after one year without notice was therefore illegal, and release was directed subject to execution of a bond equal to their value.
Section 110(2) requires return of seized goods where no notice is issued within the prescribed period, unless the period is timely extended under its first proviso. Provisional release does not suspend this consequence, particularly where the provisional-release order excludes the goods concerned. Continued detention of imported machines and spare parts after one year without notice was therefore illegal, and release was directed subject to execution of a bond equal to their value.
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