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 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
  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.
Relevance Default Date
    FEMA reporting compliance: timely FC-GPR filing with the authorised dealer defeated the penalty where bank delay caused transmission lapse.
    Corporate guarantee without consideration is not taxable as a supply of service, though the GST valuation challenge failed.
    GST appeal limitation and writ condonation fail where no exceptional circumstances justify delay
    Provisional attachment and parallel proceedings: writ challenge failed for lack of foundational facts and statutory post-decisional remedy.
    Alternative remedy and disputed facts led the High Court to decline writ interference in an input tax credit matter.
    Personal hearing requirement under GST natural justice led to quashing of an ex parte assessment order
    Deemed withdrawal of GST assessment ends garnishee recovery once returns are filed and dues are paid, subject to verification.
    GST on leasehold rights and land development cost upheld as taxable supply of service
    TDS on land acquisition compensation barred where arbitral award crystallises into a judgment debt payable in full
    Revision under section 263 turns on whether assessment enquiry was made, not a substantial question of law.
    Maintainability is for the Court, not the Registry; petitions must be numbered subject to maintainability and placed before the roster Bench.
    Unexplained money additions fail where presumptions replace corroborative enquiry and independent evidence in cash payment disputes.
    On-money, gifts and seized assets: ITAT applied section 69A limits, allowed telescoping, and recalculated capital gains.
    Prior recorded satisfaction is required before penalty under section 271D can be validly initiated and levied.
    Foreign commission expenditure disallowed for lack of genuineness, with limited relief granted to avoid double taxation on later write-back.
    Commercial expediency protects genuine society expenditure where no sham, bogus claim, or rejected books justify loss disallowance.
    Charitable registration renewal cannot be denied by importing cancellation issues when educational activities remain genuine.
    Genuine cancellation compensation linked to share transfer can qualify as deductible selling expense in capital gains computation.
    Section 54F exemption takes priority over set-off of long-term capital loss, allowing carry forward of the loss.
    Section 54F deduction upheld where related-party residential purchase was supported by evidence and not shown to be a sham.
❯❯
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:

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

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Money Laundering

Modification of bail conditions is not barred by Section 362...

Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed dues.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Money Laundering July 31, 2026 Case Laws HC
Modification of bail conditions is not barred by Section 362 Cr.P.C. because a bail order is interlocutory and does not finally dispose of the criminal case. The notes state that a High Court may use inherent jurisdiction to vary such conditions where changed circumstances require intervention to secure the ends of justice. They further explain that bail conditions cannot operate as a mechanism to recover disputed dues before trial: a monetary deposit imposed without prima facie satisfaction of guilt may be unreasonably onerous. In the circumstances described, closure of proceedings against co-accused, absence of an early trial, and the applicant's age supported revocation of the fixed-deposit condition and release of the deposit with accrued interest.

Topics

Acts Income Tax