Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
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...
Examines application of the Prevention of Money Laundering Act to proceeds derived from predicate offences, holding that use of criminal proceeds in construction constitutes money laundering attracting PMLA liability and attachment. Emphasises money laundering as a continuing offence, the statutory presumption shifting burden to the accused in money laundering prosecutions, and the distinctness of the PMLA offence from scheduled/predicate offences (so no double jeopardy), permitting concurrent sentences. Notes the retrospective and overriding effect of PMLA and affirms conviction on the trial court record based on oral and documentary evidence establishing possession, acquisition and use of proceeds.
Examines application of the Prevention of Money Laundering Act to proceeds derived from predicate offences, holding that use of criminal proceeds in construction constitutes money laundering attracting PMLA liability and attachment. Emphasises money laundering as a continuing offence, the statutory presumption shifting burden to the accused in money laundering prosecutions, and the distinctness of the PMLA offence from scheduled/predicate offences (so no double jeopardy), permitting concurrent sentences. Notes the retrospective and overriding effect of PMLA and affirms conviction on the trial court record based on oral and documentary evidence establishing possession, acquisition and use of proceeds.
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