Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
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Under the PMLA, a charge-sheet alleging offences under the IPC and Explosive Substances Act may establish the scheduled offence required for attachment arising from illegal granite quarrying. Properties may be attached as value equivalent to proceeds of crime where claimed lawful sources remain unsubstantiated; acquisition before the alleged criminal period does not bar equivalent-value attachment. A person who has sold the attached property lacks standing to challenge its attachment. Fair market value is determined at acquisition or possession, not by guideline or present market value, though an incorrect valuation may be immaterial where alleged proceeds are independently quantified. Recorded risk of alienation may support provisional attachment without prior communication of reasons.
Under the PMLA, a charge-sheet alleging offences under the IPC and Explosive Substances Act may establish the scheduled offence required for attachment arising from illegal granite quarrying. Properties may be attached as value equivalent to proceeds of crime where claimed lawful sources remain unsubstantiated; acquisition before the alleged criminal period does not bar equivalent-value attachment. A person who has sold the attached property lacks standing to challenge its attachment. Fair market value is determined at acquisition or possession, not by guideline or present market value, though an incorrect valuation may be immaterial where alleged proceeds are independently quantified. Recorded risk of alienation may support provisional attachment without prior communication of reasons.
Note: It is a system-generated summary and is for quick reference only.
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