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...
Attachment under the PMLA may extend to property held by persons not accused of the scheduled offence where it is linked to proceeds of crime; the objection based solely on lack of accusation was rejected. Cash deposits, seized currency and gold coins were treated as tainted assets because statements, deposit patterns and unexplained burnt currency connected them to embezzled funds, while the family-savings explanation was unsatisfactory. Those links also supplied sufficient reason to believe for the show-cause notice. Residential-property attachments were sustained because claimed legitimate sources were unsupported and loans did not explain the full consideration or tainted component. Proceeds of crime include the value of tainted property, permitting attachment of property of equivalent value.
Attachment under the PMLA may extend to property held by persons not accused of the scheduled offence where it is linked to proceeds of crime; the objection based solely on lack of accusation was rejected. Cash deposits, seized currency and gold coins were treated as tainted assets because statements, deposit patterns and unexplained burnt currency connected them to embezzled funds, while the family-savings explanation was unsatisfactory. Those links also supplied sufficient reason to believe for the show-cause notice. Residential-property attachments were sustained because claimed legitimate sources were unsupported and loans did not explain the full consideration or tainted component. Proceeds of crime include the value of tainted property, permitting attachment of property of equivalent value.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4910 
