Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
Final benami adjudication bars contradictory tax-evasion prosecution where settlement findings confirm full disclosure and cooperation without conceal...
Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
The AT partially allowed the appeal, finding procedural defects in the provisional attachment order (PAO) for a specific property. The tribunal determined that the PAO was issued after amendments to PMLA incorporating Prevention of Corruption Act provisions, thus not retrospectively invalid. However, the order was set aside due to failure to issue show cause notice (SCN) to the co-owner as mandated under Section 8(1) of PMLA. Consequently, the PAO for the specific flat at Patel Nagar was quashed, with the attachment order being declared invalid for procedural non-compliance.
The AT partially allowed the appeal, finding procedural defects in the provisional attachment order (PAO) for a specific property. The tribunal determined that the PAO was issued after amendments to PMLA incorporating Prevention of Corruption Act provisions, thus not retrospectively invalid. However, the order was set aside due to failure to issue show cause notice (SCN) to the co-owner as mandated under Section 8(1) of PMLA. Consequently, the PAO for the specific flat at Patel Nagar was quashed, with the attachment order being declared invalid for procedural non-compliance.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
