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...
Provisional attachment of immovable property was sustained where the property was acquired during the disclosed offence period and found to be directly derived from narcotics-related proceeds of crime. The absence of documentary proof of lawful income, unexplained banking transactions, and admissions concerning use of narcotics-sale proceeds supported the required nexus with the scheduled offence. Statements made under Section 50 of the Prevention of Money Laundering Act were treated as constitutionally valid and reliable where recorded under summons, written by the individuals concerned, and corroborated by investigative material. The allegation of duress was rejected, and the appeal challenging the attachment was dismissed.
Provisional attachment of immovable property was sustained where the property was acquired during the disclosed offence period and found to be directly derived from narcotics-related proceeds of crime. The absence of documentary proof of lawful income, unexplained banking transactions, and admissions concerning use of narcotics-sale proceeds supported the required nexus with the scheduled offence. Statements made under Section 50 of the Prevention of Money Laundering Act were treated as constitutionally valid and reliable where recorded under summons, written by the individuals concerned, and corroborated by investigative material. The allegation of duress was rejected, and the appeal challenging the attachment was dismissed.
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TaxTMI 
TaxTMI 
of 4907 
