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...
Determination of proceeds of crime by calculating excess excavation as wrongful gain is upheld where documentary records and statements establish quantities beyond permitted limits; appellants failed to discharge the statutory onus to show legitimate source, so disclosed returns did not displace the calculation. Property acquired with excess income is treated as proceeds of crime, and where tainted property is not traceable the value of equivalent property (including assets purchased before the offence) may be provisionally attached subject to established safeguards and tests; provisional attachments were therefore confirmed.
Determination of proceeds of crime by calculating excess excavation as wrongful gain is upheld where documentary records and statements establish quantities beyond permitted limits; appellants failed to discharge the statutory onus to show legitimate source, so disclosed returns did not displace the calculation. Property acquired with excess income is treated as proceeds of crime, and where tainted property is not traceable the value of equivalent property (including assets purchased before the offence) may be provisionally attached subject to established safeguards and tests; provisional attachments were therefore confirmed.
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