Restricted silver imports may clear under a valid import authorisation without additional status or exchange-routing requirements unless expressly imp...
Head Office cost allocation requires prescribed transfer-pricing methods; treaty ceilings bar surcharge and cess, while duplicate taxation is excluded...
Cost-to-cost reimbursement of seconded employees is not service consideration; transfer-pricing markup was deleted and amalgamation amortisation allow...
Crystallisation of liability supports prior-period expense deduction, while functionally distinct divisions require separate transfer-pricing benchmar...
Section 44(1)(c) of the PMLA establishes a committal process for moving a scheduled-offence proceeding to the Special Court dealing with the associated money-laundering complaint when cognizance has been taken by different courts. An authorised PMLA authority cannot exercise its discretion in a manner that defeats this statutory scheme, while the court trying the scheduled offence retains responsibility for deciding the committal application. Under Article 226, a direction to initiate the committal process concerns an authority subject to writ jurisdiction rather than a judicial transfer of criminal proceedings. A sufficient territorial nexus may support such a direction even where the scheduled-offence proceeding is pending outside the State.
Section 44(1)(c) of the PMLA establishes a committal process for moving a scheduled-offence proceeding to the Special Court dealing with the associated money-laundering complaint when cognizance has been taken by different courts. An authorised PMLA authority cannot exercise its discretion in a manner that defeats this statutory scheme, while the court trying the scheduled offence retains responsibility for deciding the committal application. Under Article 226, a direction to initiate the committal process concerns an authority subject to writ jurisdiction rather than a judicial transfer of criminal proceedings. A sufficient territorial nexus may support such a direction even where the scheduled-offence proceeding is pending outside the State.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4905 
