Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
TNMM functional comparability requires excluding rice manufacturers from a pure Basmati rice trader's benchmark and recognising operating export recei...
Working-capital adjustment subsumes delayed-receivable effects in TNMM benchmarking of captive software-development services, avoiding separate notion...
Transfer-pricing comparability requires exclusion of financially illogical super-profit comparables and correction of unsupported annual-report and ma...
Charitable character assessment preserves Section 80G approval despite inclusive spiritual teachings and incidental religious expenditure within the s...
Penalty proceedings for cash-loan acceptance require assessment proceedings and recorded Assessing Officer satisfaction; absent these, the proceedings...
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The AT dismissed the appeal challenging provisional attachment orders under PMLA. The tribunal held that attachment remains valid despite absence of prosecution complaint at confirmation time. Regarding the 90-day filing requirement, the AT determined the statutory timeline commenced from the amendment's effective date (19.04.2018) rather than the original order date (12.03.2018). Since the prosecution complaint was filed within this period, attachment did not lapse. The tribunal further ruled that properties can be attached from persons not accused in predicate offences, citing Supreme Court precedent in Vijay Madanlal Choudhary establishing that PMLA permits attachment of proceeds of crime regardless of whose possession they are in, supporting the legislation's objective to combat money laundering.
The AT dismissed the appeal challenging provisional attachment orders under PMLA. The tribunal held that attachment remains valid despite absence of prosecution complaint at confirmation time. Regarding the 90-day filing requirement, the AT determined the statutory timeline commenced from the amendment's effective date (19.04.2018) rather than the original order date (12.03.2018). Since the prosecution complaint was filed within this period, attachment did not lapse. The tribunal further ruled that properties can be attached from persons not accused in predicate offences, citing Supreme Court precedent in Vijay Madanlal Choudhary establishing that PMLA permits attachment of proceeds of crime regardless of whose possession they are in, supporting the legislation's objective to combat money laundering.
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