Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
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AT dismissed the appeal and upheld a provisional attachment limited to proceeds quantified at Rs. 3,98,000. The Tribunal held that criminal proceedings under IPC and the PC Act remain subsisting and the appellant is not discharged; prima facie receipt of bribe money to that extent is established for provisional forfeiture. Allegations concerning acquisition of two shops at undervalue were not sustained in the supplementary charge-sheet, so attachment cannot extend on that basis; however, if bank balances suffice to satisfy Rs. 3,98,000 the attachment may be continued against those funds and residual provisional attachment (including Shop No.1001) may be maintained. The order is interim and subject to final trial outcome.
AT dismissed the appeal and upheld a provisional attachment limited to proceeds quantified at Rs. 3,98,000. The Tribunal held that criminal proceedings under IPC and the PC Act remain subsisting and the appellant is not discharged; prima facie receipt of bribe money to that extent is established for provisional forfeiture. Allegations concerning acquisition of two shops at undervalue were not sustained in the supplementary charge-sheet, so attachment cannot extend on that basis; however, if bank balances suffice to satisfy Rs. 3,98,000 the attachment may be continued against those funds and residual provisional attachment (including Shop No.1001) may be maintained. The order is interim and subject to final trial outcome.
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