Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Provisional attachment under PMLA can extend to property of equivalent value where the original proceeds of crime are unavailable, even if the attached property was acquired before the alleged offence; the attachment was upheld on that basis. Pendency of a challenge to the predicate offence before the Supreme Court did not by itself invalidate the attachment, because the predicate offence had not been quashed and the interim stay did not extinguish it. The Tribunal also held that provisional attachment is not confined to a person formally named as an accused in the predicate offence, if the person is otherwise involved in the offence or is a recipient of proceeds of crime. The attachment was sustained, subject to the final outcome before the Supreme Court.
Provisional attachment under PMLA can extend to property of equivalent value where the original proceeds of crime are unavailable, even if the attached property was acquired before the alleged offence; the attachment was upheld on that basis. Pendency of a challenge to the predicate offence before the Supreme Court did not by itself invalidate the attachment, because the predicate offence had not been quashed and the interim stay did not extinguish it. The Tribunal also held that provisional attachment is not confined to a person formally named as an accused in the predicate offence, if the person is otherwise involved in the offence or is a recipient of proceeds of crime. The attachment was sustained, subject to the final outcome before the Supreme Court.
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