Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Money Laundering/Conspiracy - proceeds of crime - The words “prima facie case” as such have not been defined under any provision of the Code. At different stages of a criminal case, the level of satisfaction is different. At the stage of summoning “prima facie case” is to be seen. At the stage of the framing of charge, the level of satisfaction is higher than it and, finally, at the stage of judgment, the level of satisfaction is “proved beyond reasonable doubt”. For “Prima facie case”, it has to be shown that some offence has been committed and there is material regarding grave involvement of the person to be summoned. - HC
Money Laundering/Conspiracy - proceeds of crime - The words “prima facie case” as such have not been defined under any provision of the Code. At different stages of a criminal case, the level of satisfaction is different. At the stage of summoning “prima facie case” is to be seen. At the stage of the framing of charge, the level of satisfaction is higher than it and, finally, at the stage of judgment, the level of satisfaction is “proved beyond reasonable doubt”. For “Prima facie case”, it has to be shown that some offence has been committed and there is material regarding grave involvement of the person to be summoned. - HC
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