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...
Binding precedent remains operative despite pending challenge, supporting deletion of interest disallowance when debt is converted into preference sha...
Conditional release of provisionally attached properties can protect quantified proceeds of crime while reducing prejudice to other investors. Under the escrow-based sale arrangement, attached properties may be sold through a joint escrow account, with the entire sale consideration deposited until the quantified proceeds of crime plus an additional 50 per cent is secured. The secured amount is then placed in fixed deposit pending the trial's final outcome. Attachment is lifted proportionately as properties are sold and fully once the stipulated aggregate is deposited. The Enforcement Directorate may monitor sales and release property documents needed for completion.
Conditional release of provisionally attached properties can protect quantified proceeds of crime while reducing prejudice to other investors. Under the escrow-based sale arrangement, attached properties may be sold through a joint escrow account, with the entire sale consideration deposited until the quantified proceeds of crime plus an additional 50 per cent is secured. The secured amount is then placed in fixed deposit pending the trial's final outcome. Attachment is lifted proportionately as properties are sold and fully once the stipulated aggregate is deposited. The Enforcement Directorate may monitor sales and release property documents needed for completion.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4907 
