Constitutional personal-liberty safeguards limit PMLA twin bail conditions where completed investigations lead to prolonged incarceration before trial...
Automated airline software subscriptions without human intervention fail technical-services characterisation and do not make available underlying tech...
Business support recruitment and training receipts qualify for presumptive business taxation, not professional taxation under technical consultancy ru...
Treaty exemption for foreign permanent-establishment management fees prevailed, while dividend expense disallowance remained limited to an accepted al...
Centralised assessment transfers: participation after requesting centralisation can bar technical jurisdictional challenges, while assessment disputes...
Benami character under Section 2(9)(A) depends on the real relationship between consideration, holding and the direct or indirect benefit of the person providing funds, rather than transaction form. Bank funds and their proceeds may constitute property. A cash-to-bank trail through entities controlled by an alleged benamidar, supported by a sworn statement and surrounding commercial circumstances, may outweigh invoices and ledgers lacking independent substantiation. Procedural fairness requires disclosure of relied-upon material and a meaningful opportunity to respond; denial of cross-examination requires demonstrable prejudice. Provisional attachment remains subject to adjudication, hearing and appeal, while temporal application of amended definitions turns on whether property was transferred or continued to be held after commencement.
Benami character under Section 2(9)(A) depends on the real relationship between consideration, holding and the direct or indirect benefit of the person providing funds, rather than transaction form. Bank funds and their proceeds may constitute property. A cash-to-bank trail through entities controlled by an alleged benamidar, supported by a sworn statement and surrounding commercial circumstances, may outweigh invoices and ledgers lacking independent substantiation. Procedural fairness requires disclosure of relied-upon material and a meaningful opportunity to respond; denial of cross-examination requires demonstrable prejudice. Provisional attachment remains subject to adjudication, hearing and appeal, while temporal application of amended definitions turns on whether property was transferred or continued to be held after commencement.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
