Just a moment...

⚠ ✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
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 characters 0/2000
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
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. 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.
Relevance Default Date
    March 10, 2026   Case Laws Income Tax
    Unexplained cash balances treated as income where alleged cash gifts lack independent proof of donor source and capacity.
    March 10, 2026   Case Laws Income Tax
    Survey disclosure accepted in assessment bars penalty for concealment; income included in return prevents penalty application.
    March 10, 2026   Case Laws Income Tax
    Mutuality principle exempts member subscriptions; taxable interest may be appropriated to meet bona fide member payments before assessment.
    March 10, 2026   Case Laws Income Tax
    Carbon credit definition limits concessional tax; RECs are distinct and not eligible for concessional rate or generation deduction.
    March 10, 2026   Case Laws Income Tax
    Valuation Method Choice under Rule 11UA bars AO from replacing taxpayer's DCF with NAV; addition deleted.
    March 10, 2026   Case Laws Income Tax
    Revision under Section 263 requires absence of application of mind; mere disagreement or demand for DVO referral is insufficient, revision set aside.
    March 10, 2026   Case Laws Income Tax
    Transfer Pricing adjustment sustained for unilateral loan write off, while R&D costs allowed as ordinary business expenditure.
    March 10, 2026   Case Laws Income Tax
    Transfer Pricing Comparability: exclude functionally dissimilar comparable; recompute ALP and remit excise exemption capitality for AO verification.
    March 10, 2026   Case Laws Income Tax
    Capital Gains: allotment on surrender of tenancy rights treated as consideration for transfer, not residuary income, enabling residential exemption.
    March 10, 2026   Case Laws Income Tax
    TDS Credit Recognition: penalty under section 270A deleted where challan proof led to no outstanding demand.
    March 10, 2026   Case Laws Income Tax
    Approval requirement under section 151(2) - reassessment beyond three years invalid; notice and penalties quashed.
    March 10, 2026   Case Laws Income Tax
    Dependent Agent Permanent Establishment: habitual authority to conclude contracts must be proven; distributors as independent resellers defeated DAPE.
    March 10, 2026   Case Laws Income Tax
    Immunity under section 270AA denied if AO fails reasoned rejection on application; penalty under 270A quashed.
    March 10, 2026   Case Laws Income Tax
    Unexplained income: bank payment records and TDS evidence can rebut tax additions, leading to deletion on proof of payment.
    March 10, 2026   Case Laws Income Tax
    Unexplained Money under Section 69A: deletions upheld where withdrawals traced to disclosed bank accounts and books not rejected.
    March 10, 2026   Case Laws Income Tax
    Depreciation entitlement for concession assets recognised despite non ownership, resulting in denial of revenue appeal and allowance.
    March 10, 2026   Case Laws Income Tax
    Reasonable Cause Defense requires contemporaneous medical evidence; absence upheld penalty for non compliance with statutory notices.
    March 10, 2026   Case Laws Income Tax
    Depreciation of goodwill arising on amalgamation is allowable because such goodwill is an intangible asset and deductible.
    March 10, 2026   Case Laws Income Tax
    Absence of mens rea prevents tax penalty where an inadvertent clerical misclassification by a tax consultant occurred.
    March 10, 2026   Case Laws Customs
    Mis-declaration and Concealment: confiscation affirmed, transaction value re-determined and mandatory penalty sustained; redemption allowed on payment...
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

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

NOTE:

Open Link
Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
March 10, 2026   Case Laws Income Tax
Unexplained cash balances treated as income where alleged cash gifts lack independent proof of donor source and capacity.
March 10, 2026   Case Laws Income Tax
Survey disclosure accepted in assessment bars penalty for concealment; income included in return prevents penalty application.
March 10, 2026   Case Laws Income Tax
Mutuality principle exempts member subscriptions; taxable interest may be appropriated to meet bona fide member payments before assessment.
March 10, 2026   Case Laws Income Tax
Carbon credit definition limits concessional tax; RECs are distinct and not eligible for concessional rate or generation deduction.
March 10, 2026   Case Laws Income Tax
Valuation Method Choice under Rule 11UA bars AO from replacing taxpayer's DCF with NAV; addition deleted.
March 10, 2026   Case Laws Income Tax
Revision under Section 263 requires absence of application of mind; mere disagreement or demand for DVO referral is insufficient, revision set aside.
March 10, 2026   Case Laws Income Tax
Transfer Pricing adjustment sustained for unilateral loan write off, while R&D costs allowed as ordinary business expenditure.
March 10, 2026   Case Laws Income Tax
Transfer Pricing Comparability: exclude functionally dissimilar comparable; recompute ALP and remit excise exemption capitality for AO verification.
March 10, 2026   Case Laws Income Tax
Capital Gains: allotment on surrender of tenancy rights treated as consideration for transfer, not residuary income, enabling residential exemption.
March 10, 2026   Case Laws Income Tax
TDS Credit Recognition: penalty under section 270A deleted where challan proof led to no outstanding demand.
March 10, 2026   Case Laws Income Tax
Approval requirement under section 151(2) - reassessment beyond three years invalid; notice and penalties quashed.
March 10, 2026   Case Laws Income Tax
Dependent Agent Permanent Establishment: habitual authority to conclude contracts must be proven; distributors as independent resellers defeated DAPE.
March 10, 2026   Case Laws Income Tax
Immunity under section 270AA denied if AO fails reasoned rejection on application; penalty under 270A quashed.
March 10, 2026   Case Laws Income Tax
Unexplained income: bank payment records and TDS evidence can rebut tax additions, leading to deletion on proof of payment.
March 10, 2026   Case Laws Income Tax
Unexplained Money under Section 69A: deletions upheld where withdrawals traced to disclosed bank accounts and books not rejected.
March 10, 2026   Case Laws Income Tax
Depreciation entitlement for concession assets recognised despite non ownership, resulting in denial of revenue appeal and allowance.
March 10, 2026   Case Laws Income Tax
Reasonable Cause Defense requires contemporaneous medical evidence; absence upheld penalty for non compliance with statutory notices.
March 10, 2026   Case Laws Income Tax
Depreciation of goodwill arising on amalgamation is allowable because such goodwill is an intangible asset and deductible.
March 10, 2026   Case Laws Income Tax
Absence of mens rea prevents tax penalty where an inadvertent clerical misclassification by a tax consultant occurred.
March 10, 2026   Case Laws Customs
Mis-declaration and Concealment: confiscation affirmed, transaction value re-determined and mandatory penalty sustained; redemption allowed on payment of fines.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Money Laundering › 2026 › June, 2026 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Money Laundering

The PMLA notification is amended to add the Directorate of Naval...

Financial intelligence sharing expanded to include the Directorate of Naval Intelligence under the PMLA notification.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Money Laundering June 8, 2026 Notifications
The PMLA notification is amended to add the Directorate of Naval Intelligence to the list of specified agencies to which the FIU may furnish financial intelligence, enabling that agency to use such information for the discharge of its statutory functions.
View Source View

Topics

Acts Income Tax
Next ➔