Functional, asset and risk analysis excludes diversified technology companies from captive software development comparables under cost-plus arrangemen...
Mobile-phone electronic evidence failed to establish customs undervaluation, while duty survived on non-authentic origin certificates without importer...
Automotive radio classification treats integrated infotainment features as supplementary, placing complete and qualifying unassembled units under the ...
Separate corporate personality prevents directors from being personally liable for company deposits without a guarantee or independent legal undertaki...
Cross-segment derivatives manipulation: integrated order patterns can support interim restraints, while director liability requires responsibility, co...
Export NOCs limited to specified destinations did not authorise diversion of Tramadol to Pakistan through overseas intermediaries. Email communications and other material established that the intermediaries routed exports to Pakistan and that the appellant company knew of and participated in the arrangement, supporting the money-laundering finding and confirmation of provisional attachment of proceeds of crime. Statutory valuation of attached property required its fair market value on the acquisition date, with the sale deed as material evidence; a later valuation report could not replace that measure. Attachment remained limited to proceeds of crime attributable to the company, and the challenge was dismissed.
Export NOCs limited to specified destinations did not authorise diversion of Tramadol to Pakistan through overseas intermediaries. Email communications and other material established that the intermediaries routed exports to Pakistan and that the appellant company knew of and participated in the arrangement, supporting the money-laundering finding and confirmation of provisional attachment of proceeds of crime. Statutory valuation of attached property required its fair market value on the acquisition date, with the sale deed as material evidence; a later valuation report could not replace that measure. Attachment remained limited to proceeds of crime attributable to the company, and the challenge was dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4910 
