Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
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AT upheld provisional attachment of properties determined to be benami transactions where tribal land was purchased by non-tribal persons through a proxy owner. The beneficial owner attempted to circumvent restrictions under Chhattisgarh Land Revenue Code by using a tribal person as benamidar. The fiduciary relationship exception under s.2(9)(A)(ii) of PBPT Act was rejected as the arrangement aimed to contravene law. Properties at serial 1-3, 11-16 confirmed as benami. Matter remanded for verification of properties 4-10 to determine benami status. Agreement and authority letter presented by appellants deemed unreliable due to discrepancies and collusion between parties. Subsequent property transfers to beneficial owner's son declared void u/s 6.
AT upheld provisional attachment of properties determined to be benami transactions where tribal land was purchased by non-tribal persons through a proxy owner. The beneficial owner attempted to circumvent restrictions under Chhattisgarh Land Revenue Code by using a tribal person as benamidar. The fiduciary relationship exception under s.2(9)(A)(ii) of PBPT Act was rejected as the arrangement aimed to contravene law. Properties at serial 1-3, 11-16 confirmed as benami. Matter remanded for verification of properties 4-10 to determine benami status. Agreement and authority letter presented by appellants deemed unreliable due to discrepancies and collusion between parties. Subsequent property transfers to beneficial owner's son declared void u/s 6.
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