Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
The AT dismissed the application and ordered that interim protection against eviction and notices under the PMLA granted to the appellant shall not survive disposal of the appeal; attachment of movable and immovable property will continue subject to statutory procedure. The Tribunal held that pandemic-related exclusions of limitation periods and extraordinary restrictions on investigations justify treating post-order prosecutorial filings made after 365 days as maintainable, distinguishing default-bail jurisprudence as inapposite. The AT emphasized broader purposive effect of pandemic orders on investigative timelines and ruled that physical possession may be taken thereafter only upon exceptional reasons being shown. Application disposed of.
The AT dismissed the application and ordered that interim protection against eviction and notices under the PMLA granted to the appellant shall not survive disposal of the appeal; attachment of movable and immovable property will continue subject to statutory procedure. The Tribunal held that pandemic-related exclusions of limitation periods and extraordinary restrictions on investigations justify treating post-order prosecutorial filings made after 365 days as maintainable, distinguishing default-bail jurisprudence as inapposite. The AT emphasized broader purposive effect of pandemic orders on investigative timelines and ruled that physical possession may be taken thereafter only upon exceptional reasons being shown. Application disposed of.
Note: It is a system-generated summary and is for quick reference only.