Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
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Quashing of an FIR against one accused does not automatically invalidate parallel PMLA investigation, ECIR recording or provisional attachment where predicate offences remain disclosed and proceedings against other persons continue; the continuation of proceedings and attachment was therefore sustained. Transfers routed through a web of companies were held to be paper/shell transactions in the absence of loan documentation, balance sheet entries or supporting books, and contemporaneous material traced the money trail to disputed properties. Under the statutory allocation of burden (notice obligations and the onus under Section 24), appellants failed to disclose or prove lawful source of funds, justifying confirmation of provisional attachment.
Quashing of an FIR against one accused does not automatically invalidate parallel PMLA investigation, ECIR recording or provisional attachment where predicate offences remain disclosed and proceedings against other persons continue; the continuation of proceedings and attachment was therefore sustained. Transfers routed through a web of companies were held to be paper/shell transactions in the absence of loan documentation, balance sheet entries or supporting books, and contemporaneous material traced the money trail to disputed properties. Under the statutory allocation of burden (notice obligations and the onus under Section 24), appellants failed to disclose or prove lawful source of funds, justifying confirmation of provisional attachment.
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