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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AT dismissed the appeals and upheld attachment orders under PMLA, finding sufficient reasons to believe for the issuance of the provisional attachment order and show cause notice based on documentary evidence, witness statements, account transactions and an ECIR indicating fraudulent account openings, creation of shell entities and diversion of subsidized coal proceeds. The AT held ED may investigate the quantum and trail of proceeds of crime but need not re-probe predicate offences beyond identifying lacunae in police/CBI inquiries; ED may exceed the stated proceeds if new evidence emerges and refer supplemental material to police/CBI. Properties acquired prior to the scheduled offence were lawfully attached as equivalent value of proceeds, and assets held by non-accused persons may be attached if representing proceeds of crime.
AT dismissed the appeals and upheld attachment orders under PMLA, finding sufficient reasons to believe for the issuance of the provisional attachment order and show cause notice based on documentary evidence, witness statements, account transactions and an ECIR indicating fraudulent account openings, creation of shell entities and diversion of subsidized coal proceeds. The AT held ED may investigate the quantum and trail of proceeds of crime but need not re-probe predicate offences beyond identifying lacunae in police/CBI inquiries; ED may exceed the stated proceeds if new evidence emerges and refer supplemental material to police/CBI. Properties acquired prior to the scheduled offence were lawfully attached as equivalent value of proceeds, and assets held by non-accused persons may be attached if representing proceeds of crime.
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