Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation ...
AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjust...
Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
Provisional attachment under the money-laundering regime was upheld because an interim order in the predicate criminal case did not amount to quashing, discharge, or acquittal, and therefore did not by itself invalidate a duly made attachment. The Tribunal also noted divergent views on a single-Member Adjudicating Authority coram, but treated the appeal as subject to the Supreme Court's final ruling on that question rather than allowing the objection outright. On proceeds of crime, it accepted that the definition includes the value of tainted property, so attachment may extend to property of equivalent value where the original assets have been laundered, siphoned off, or are otherwise unavailable, even if such property was acquired before the offence.
Provisional attachment under the money-laundering regime was upheld because an interim order in the predicate criminal case did not amount to quashing, discharge, or acquittal, and therefore did not by itself invalidate a duly made attachment. The Tribunal also noted divergent views on a single-Member Adjudicating Authority coram, but treated the appeal as subject to the Supreme Court's final ruling on that question rather than allowing the objection outright. On proceeds of crime, it accepted that the definition includes the value of tainted property, so attachment may extend to property of equivalent value where the original assets have been laundered, siphoned off, or are otherwise unavailable, even if such property was acquired before the offence.
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