Business deductions and transfer pricing issues: tribunal treatment of software write-offs, donation receipts, warranty provisions, and related expens...
Equivalent value attachment under money laundering law upheld where received funds were treated as proceeds of crime and prior-acquired property could...
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Challenge to provisional attachment order concerning bank account - pre-show cause notice issued - court held documents seized should be returned as petitioner is in real estate business and requires documents for operations - order of seizure not interfered with but respondents directed to return seized documents - regarding provisional bank attachment orders, in light of petitioner's contention of partial discharge of liability and interim stay by court, attachment orders set aside with liberty to respondents to proceed further after decision on show cause notice - petition partly allowed.
Challenge to provisional attachment order concerning bank account - pre-show cause notice issued - court held documents seized should be returned as petitioner is in real estate business and requires documents for operations - order of seizure not interfered with but respondents directed to return seized documents - regarding provisional bank attachment orders, in light of petitioner's contention of partial discharge of liability and interim stay by court, attachment orders set aside with liberty to respondents to proceed further after decision on show cause notice - petition partly allowed.
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