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...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
The AT affirmed the Provisional Attachment Order (PAO) in a money laundering case involving illegal wildlife trade and ivory trafficking. The tribunal held that properties acquired prior to the criminal offense can be attached when proceeds of crime are unavailable or partially traceable. In this instance, the appellant's involvement was established through ivory recovery, statements under Section 50 of PMLA, 2002, and prima facie evidence of criminal proceeds exceeding Rs. 120 lakhs. The tribunal concluded that the appellant was guilty under Section 3 of PMLA, 2002, and confirmed the attachment of equivalent property value. The appeal was consequently dismissed.
The AT affirmed the Provisional Attachment Order (PAO) in a money laundering case involving illegal wildlife trade and ivory trafficking. The tribunal held that properties acquired prior to the criminal offense can be attached when proceeds of crime are unavailable or partially traceable. In this instance, the appellant's involvement was established through ivory recovery, statements under Section 50 of PMLA, 2002, and prima facie evidence of criminal proceeds exceeding Rs. 120 lakhs. The tribunal concluded that the appellant was guilty under Section 3 of PMLA, 2002, and confirmed the attachment of equivalent property value. The appeal was consequently dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
