Refund claim dismissed as time-barred under s.142(5); non-obstante clause read restrictively, merits not decided, self-assessment payments not mere de...
Page of 4819
Press 'Enter' after typing page number.
9201 to 9220 of 96365 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The AT dismissed the appeal and upheld the impugned provisional attachment order under the PMLA. The Tribunal found that antecedent findings during investigation and a pending prosecution complaint before the Special Court under PMLA preclude collateral quashing; disputed investigative particulars cannot be adjudicated at this interlocutory stage and require trial-level evidence appraisal. The HC's prior refusal to quash related proceedings was noted as persuasive. The Tribunal therefore affirmed continuation of the confederate provisional measures and left all factual and culpability determinations to the trial court, with liberty to the appellants to urge defenses and challenge evidence at the Special Court.
The AT dismissed the appeal and upheld the impugned provisional attachment order under the PMLA. The Tribunal found that antecedent findings during investigation and a pending prosecution complaint before the Special Court under PMLA preclude collateral quashing; disputed investigative particulars cannot be adjudicated at this interlocutory stage and require trial-level evidence appraisal. The HC's prior refusal to quash related proceedings was noted as persuasive. The Tribunal therefore affirmed continuation of the confederate provisional measures and left all factual and culpability determinations to the trial court, with liberty to the appellants to urge defenses and challenge evidence at the Special Court.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4819 
Join Channel 
