Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
Proceeds of crime tracing and attachment of property of equivalent value were upheld where the accused's son's illicit commission could not be traced to bank or loan records. Tribunal found no loan documentation or repayment evidence and accepted provisional attachment under the relevant confiscation regime; consequence: property purchased even before the offence may be provisionally attached if proceeds are not traceable. Burden of proof on claimants to establish bona fide source; custodial statements and prior case law were relied upon. The appeal against confirmation of provisional attachment is dismissed.
Proceeds of crime tracing and attachment of property of equivalent value were upheld where the accused's son's illicit commission could not be traced to bank or loan records. Tribunal found no loan documentation or repayment evidence and accepted provisional attachment under the relevant confiscation regime; consequence: property purchased even before the offence may be provisionally attached if proceeds are not traceable. Burden of proof on claimants to establish bona fide source; custodial statements and prior case law were relied upon. The appeal against confirmation of provisional attachment is dismissed.
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