Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
PMLA search, seizure and arrest powers require recorded reasons to believe under sections 17 and 19, supported by material linking the person searched or arrested to proceeds of crime. In a land-compensation transaction involving a void unilateral cancellation of a registered gift deed, land vested in a local body and later acquired for a highway project. Contemporaneous cancellation and sale deeds, the circumstances of purchase, and receipt, partial refund and retention of compensation supported an active role and benefit from proceeds of crime. Communication of grounds of arrest and disclosure of supporting material satisfied the statutory conditions, rejecting the challenge to search, seizure and arrest.
PMLA search, seizure and arrest powers require recorded reasons to believe under sections 17 and 19, supported by material linking the person searched or arrested to proceeds of crime. In a land-compensation transaction involving a void unilateral cancellation of a registered gift deed, land vested in a local body and later acquired for a highway project. Contemporaneous cancellation and sale deeds, the circumstances of purchase, and receipt, partial refund and retention of compensation supported an active role and benefit from proceeds of crime. Communication of grounds of arrest and disclosure of supporting material satisfied the statutory conditions, rejecting the challenge to search, seizure and arrest.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
