Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Provisional attachment under PMLA was reviewed: the forensic audit report was treated as guidance only because of express disclaimers and incomplete records, not as conclusive proof; the agency's independent investigation and documentary transfers to certain companies supported a proceeds-of-crime finding. The relevant date for a scheduled offence is when the ECIR recorded an offence, not the original act date, and concealment or projection of tainted money can establish liability. Consequentially, attachment of the Goa land parcel and properties of five subsequently constituted LLPs was set aside, while bank account attachment to the extent of balances and share-related attachments remain unaffected.
Provisional attachment under PMLA was reviewed: the forensic audit report was treated as guidance only because of express disclaimers and incomplete records, not as conclusive proof; the agency's independent investigation and documentary transfers to certain companies supported a proceeds-of-crime finding. The relevant date for a scheduled offence is when the ECIR recorded an offence, not the original act date, and concealment or projection of tainted money can establish liability. Consequentially, attachment of the Goa land parcel and properties of five subsequently constituted LLPs was set aside, while bank account attachment to the extent of balances and share-related attachments remain unaffected.
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