Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
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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...
SC analyzed the duration of property attachment under PMLA Section 8(3), focusing on the applicability of legal provisions before and after amendment. The Court held that the original provision governs the attachment order, and the pendency of a complaint alleging money laundering offense is sufficient to maintain the attachment, irrespective of specific accused designation. The complaint's existence alone justifies continuing the property retention order. The SC set aside both the High Court and Appellate Tribunal orders, determining that the pre-amendment clause (a) applies, thereby allowing the attachment to remain in effect during ongoing legal proceedings related to the money laundering investigation.
SC analyzed the duration of property attachment under PMLA Section 8(3), focusing on the applicability of legal provisions before and after amendment. The Court held that the original provision governs the attachment order, and the pendency of a complaint alleging money laundering offense is sufficient to maintain the attachment, irrespective of specific accused designation. The complaint's existence alone justifies continuing the property retention order. The SC set aside both the High Court and Appellate Tribunal orders, determining that the pre-amendment clause (a) applies, thereby allowing the attachment to remain in effect during ongoing legal proceedings related to the money laundering investigation.
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