Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
The AT dismissed the appeal challenging the attachment of property as proceeds of crime under the Prevention of Money Laundering Act. The appellants failed to provide credible documentary evidence substantiating the source of funds used for purchasing the impugned property, including unexplained cash deposits linked to repayment of bank loans. Assertions regarding loans from third parties were unsupported by verifiable proof. The Tribunal rejected the contention that attachment was impermissible due to the absence of charges against one appellant, affirming that property can be provisionally attached notwithstanding delays in trial or confirmation of attachment orders. The decision upholds the investigative findings and confirms the validity of the attachment under applicable law.
The AT dismissed the appeal challenging the attachment of property as proceeds of crime under the Prevention of Money Laundering Act. The appellants failed to provide credible documentary evidence substantiating the source of funds used for purchasing the impugned property, including unexplained cash deposits linked to repayment of bank loans. Assertions regarding loans from third parties were unsupported by verifiable proof. The Tribunal rejected the contention that attachment was impermissible due to the absence of charges against one appellant, affirming that property can be provisionally attached notwithstanding delays in trial or confirmation of attachment orders. The decision upholds the investigative findings and confirms the validity of the attachment under applicable law.
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