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 Tribunal held that the dominant issue was whether property acquired before the predicate offence could be provisionally attached as "proceeds of crime" under Section 2(1)(u). Applying the second limb of the definition-where original proceeds are not traceable-the authority may attach property of equivalent value; precedent support was invoked. The challenge to jurisdictional change and denial of physical hearing was rejected because virtual hearing provided adequate opportunity and the appellant declined it, so no breach of natural justice. Factual findings that a portion of funds remained unreturned sustained the attachment. Appeals dismissed. - AT
The Tribunal held that the dominant issue was whether property acquired before the predicate offence could be provisionally attached as "proceeds of crime" under Section 2(1)(u). Applying the second limb of the definition-where original proceeds are not traceable-the authority may attach property of equivalent value; precedent support was invoked. The challenge to jurisdictional change and denial of physical hearing was rejected because virtual hearing provided adequate opportunity and the appellant declined it, so no breach of natural justice. Factual findings that a portion of funds remained unreturned sustained the attachment. Appeals dismissed. - AT
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