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 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
  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.
RelevanceDefaultDate
    August 8, 2026   Case LawsCustoms
    Glow Plug Control Units classified as engine starting equipment; extended demand and penalty fail without suppression or evasion intent.
    August 8, 2026   Case LawsCustoms
    IGST import refund limitation commenced only after a prescribed mechanism existed, making United Nations agency claims timely.
    August 8, 2026   Case LawsCustoms
    Customs supervision charges cannot shift to cost recovery without an actual exclusive officer posting beyond regular staffing.
    August 8, 2026   Case LawsCustoms
    Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
    August 8, 2026   Case LawsCompanies Law
    Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
    August 8, 2026   Case LawsCompanies Law
    Foreign judgment presumption supports asset disclosure, while appellate review preserves reasonably exercised interlocutory discretion and maintains r...
    August 8, 2026   Case LawsIBC
    Reasoned fraud classification requires disclosed application of mind, while adequate prior opportunity satisfies natural justice requirements.
    August 8, 2026   Case LawsIBC
    Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
    August 8, 2026   Case LawsMoney Laundering
    Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
    August 8, 2026   Case LawsService Tax
    Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
    August 8, 2026   Case LawsService Tax
    Original works valuation applies to showroom fit-outs, while forfeited purchase advances and fire-loss reimbursements are not taxable services.
    August 7, 2026   NotificationsCustoms
    Anti-dumping duty on Phthalic Anhydride imports from China and Korea continues following sunset review to prevent continued dumping.
    August 7, 2026   CircularsDGFT
    Tariff rate quota applications under the India-UK trade agreement receive an extended online submission deadline for 2026.
    August 7, 2026   CircularsCustoms
    Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
    August 7, 2026   Case LawsGST
    Interest on self-assessed tax must be determined before garnishee recovery where Electronic Cash Ledger adjustment representations remain undecided.
    August 7, 2026   Case LawsGST
    GST search safeguards require clear authorisation, verifiable DIN compliance, and genuinely voluntary pre-notice tax payments before recovery.
    August 7, 2026   Case LawsGST
    Retention of seized GST documents requires valid authorisation; withdrawal removes the basis for retention and requires their return.
    August 7, 2026   Case LawsGST
    Alternative statutory remedy restricts GST writ challenges unless specific natural justice prejudice establishes an exceptional case.
    August 7, 2026   Case LawsGST
    GST registration restoration for a genuine address discrepancy was granted subject to payment of applicable charges, late fees and penalty.
    August 7, 2026   Case LawsGST
    Alternative GST remedy prevails where demand disputes require factual examination and alleged inspection-authorisation bias lacks supporting material.
❮
❯
❯❯
MaximizeMaximizeMaximize
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 SummariesHide All Summaries
    August 8, 2026   Case Laws Customs
    Glow Plug Control Units classified as engine starting equipment; extended demand and penalty fail without suppression or evasion intent.
    August 8, 2026   Case Laws Customs
    IGST import refund limitation commenced only after a prescribed mechanism existed, making United Nations agency claims timely.
    August 8, 2026   Case Laws Customs
    Customs supervision charges cannot shift to cost recovery without an actual exclusive officer posting beyond regular staffing.
    August 8, 2026   Case Laws Customs
    Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for customs classification.
    August 8, 2026   Case Laws Companies Law
    Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued.
    August 8, 2026   Case Laws Companies Law
    Foreign judgment presumption supports asset disclosure, while appellate review preserves reasonably exercised interlocutory discretion and maintains restraint directions.
    August 8, 2026   Case Laws IBC
    Reasoned fraud classification requires disclosed application of mind, while adequate prior opportunity satisfies natural justice requirements.
    August 8, 2026   Case Laws IBC
    Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distribution.
    August 8, 2026   Case Laws Money Laundering
    Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides remain unresolved.
    August 8, 2026   Case Laws Service Tax
    Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly recorded.
    August 8, 2026   Case Laws Service Tax
    Original works valuation applies to showroom fit-outs, while forfeited purchase advances and fire-loss reimbursements are not taxable services.
    August 7, 2026   Notifications Customs
    Anti-dumping duty on Phthalic Anhydride imports from China and Korea continues following sunset review to prevent continued dumping.
    August 7, 2026   Circulars DGFT
    Tariff rate quota applications under the India-UK trade agreement receive an extended online submission deadline for 2026.
    August 7, 2026   Circulars Customs
    Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validity period.
    August 7, 2026   Case Laws GST
    Interest on self-assessed tax must be determined before garnishee recovery where Electronic Cash Ledger adjustment representations remain undecided.
    August 7, 2026   Case Laws GST
    GST search safeguards require clear authorisation, verifiable DIN compliance, and genuinely voluntary pre-notice tax payments before recovery.
    August 7, 2026   Case Laws GST
    Retention of seized GST documents requires valid authorisation; withdrawal removes the basis for retention and requires their return.
    August 7, 2026   Case Laws GST
    Alternative statutory remedy restricts GST writ challenges unless specific natural justice prejudice establishes an exceptional case.
    August 7, 2026   Case Laws GST
    GST registration restoration for a genuine address discrepancy was granted subject to payment of applicable charges, late fees and penalty.
    August 7, 2026   Case Laws GST
    Alternative GST remedy prevails where demand disputes require factual examination and alleged inspection-authorisation bias lacks supporting material.

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

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

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters
      Money Laundering

      Interim access to frozen funds under the PMLA may be permitted...

      Interim release of frozen funds permitted for verified salaries and statutory dues, subject to safeguards protecting attached assets.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      Money LaunderingAugust 19, 2026Case LawsAT
      Interim access to frozen funds under the PMLA may be permitted for essential employee salaries and statutory dues where the liabilities are genuine, the subsidiary prima facie owes funds to its holding company, and safeguards preserve the attached assets. Verified payments of TDS and GST avoid compelled statutory defaults while benefiting the Central Government. Limited access was permitted for verified outstanding salaries and statutory dues, subject to submission of payment details, verification and bank-authorisation safeguards, without addressing the merits of the pending appeals.
      View Source View

      Topics

      ActsIncome Tax
      Next ➔