Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws----
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ----
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ----
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
    Pre-deposit under customs appeals: filing and registration are allowed first, while entertainment can be withheld until deposit is considered.
    Anti-dumping duty time limit under Rule 18 expired, so final findings could no longer be acted upon.
    Transaction value for used machinery cannot be rejected on an unsupported local valuation when contemporaneous import evidence is unrebutted.
    Customs Broker penalty for alleged overvaluation abetment set aside absent proof of knowledge or involvement.
    Customs penalty fails without admissible proof of conscious involvement, as untested statements and bare allegations cannot sustain abetment findings.
    Town seizure of gold and silver fails without reasonable belief, foreign origin proof, or rebuttal of domestic purchase records
    Bona fide transferee protection for re-registered duty-free licences: customs demand and extended limitation were set aside.
    Locus to challenge Section 7 admission upheld where alleged loan was found to be a sham financial transaction.
    Moratorium adjustment and fraudulent trading claims remanded after material lease documents were not properly considered.
    Resolution plan approval under CIRP cannot be rejected on vague fairness concerns where statutory compliance and disclosure are established.
    Liquidation estate and title disputes: NCLAT held third-party cotton bales were excluded, leaving related remedies to the proper forum.
    Pre-CoC CIRP withdrawal upheld where Form FA was routed through the interim resolution professional within Regulation 30A procedure.
    Bank account freezing without lawful authority was arbitrary; anti-money laundering reporting rules did not justify de-freezing refusal.
    PMLA retention of seized cash and vehicles upheld where pending proceedings and prima facie money-laundering nexus were shown.
    Employer-employee exclusion and lack of independent evidence defeated service tax demands on director remuneration
    Excisability and manufacture of aluminium composite panels failed where site-specific cutting did not create distinct marketable goods.
    Direct port delivery status conversion permitted for eligible containers, with same-day processing to ease terminal evacuation.
    Temporary Customs Area notified for DPD cargo storage, with segregation, safety controls, and strict compliance conditions.
    GST Appellate Tribunal dress code prescribed for authorised representatives, with a summer exemption from wearing a black coat.
    Mandatory Body Worn Cameras for import cargo examinations now required, with full recording and retention rules in place.
❯❯
MaximizeMaximizeMaximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

    +

    Are you sure you want to delete "My most important" ?

    NOTE:

    Highlights
    Showing Results for :
    Reset Filters
    Results Found:
    Show All SummariesHide All Summaries

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

      Back

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters
      Money Laundering

      The Appellate Tribunal stated that its earlier common final...

      PMLA execution order may be transmitted to local civil court for possession under a release order

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Money LaunderingJune 3, 2026Case LawsAT
      The Appellate Tribunal stated that its earlier common final order directing release of the attached properties and refund of the detained amount had already been upheld in challenge, and on that basis the appellants were entitled to possession of the properties. It further held that an order under the PMLA is executable as a civil court decree and may be transmitted under section 35(4) to the civil court having local jurisdiction for execution. As the properties were situated within the jurisdiction of the District and Sessions Court, Raigad-Alibag, the Tribunal directed transmission of the order and original record to that court for execution, while keeping the remaining execution issues pending.

      Topics

      ActsIncome Tax