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September 8, 2026   Case Laws Income Tax
Bogus-purchase additions are limited to embedded profit where corresponding sales are accepted, while accommodation-entry information can support reassessment.
September 8, 2026   Case Laws Income Tax
Section 80G approval accepts section 10(23C) exemption without mandatory section 12AB registration, subject to verifying statutory coverage.
September 8, 2026   Case Laws Income Tax
Section 80G approval permits limited spiritual and satsang expenditure where the statutory religious-activity ceiling remains unbreached.
September 8, 2026   Case Laws Income Tax
Reassessment limitation renders post-expiry notices invalid, while missing scrutiny notice or improper approval defeats jurisdiction.
September 8, 2026   Case Laws Income Tax
Reasoned appellate adjudication requires merits-based decisions even where taxpayers do not prosecute appeals, requiring fresh disposal.
September 8, 2026   Case Laws Income Tax
Charitable accumulation rectification requires prior notice for return-processing adjustments and merits-based consideration of corrected audit reporting.
September 8, 2026   Case Laws Customs
Goods-description customs exemption covers MEG reclamation equipment for petroleum operations despite a different listed tariff heading.
September 8, 2026   Case Laws Customs
Post-clearance Bill of Entry amendments can enable preferential tariff reassessment upon later production of a retroactive certificate of origin.
September 8, 2026   Case Laws Companies Law
DIN deactivation requires notice, hearing and prescribed grounds; director disqualification alone does not automatically deactivate a DIN.
September 8, 2026   Case Laws IBC
CIRP closure despite infeasible statutory withdrawal is permitted after creditor settlements, with insolvency costs determined and paid separately.
September 8, 2026   Case Laws IBC
Personal guarantor insolvency cannot secure an interim moratorium solely to obstruct secured-asset enforcement without a genuine repayment plan.
September 8, 2026   Case Laws Money Laundering
Provisional attachment fails without material showing likely concealment, transfer, or dealing that could frustrate confiscation of mortgaged property.
September 8, 2026   Case Laws Money Laundering
Provisional attachment requires a real risk of alienation; existing restraints and NCLT proceedings defeated that basis.
September 8, 2026   Case Laws Service Tax
Works-contract goods transfers remain outside service tax, while qualifying lift irrigation works receive exemption and extended limitation cannot apply.
September 8, 2026   Case Laws Indian Laws
Cheque execution admissions trigger statutory debt presumptions, sustaining dishonour conviction where rebuttal evidence remains unreliable.
September 8, 2026   Case Laws Indian Laws
Panel valuer fees may receive post-assignment sanction, while delayed-payment interest cannot duplicate inflation compensation for the same period.
September 7, 2026   Notifications FEMA
Inventory-based e-commerce exports are permitted for Indian-made goods, lifting B2C and inventory-model restrictions for qualifying exports.
September 7, 2026   Circulars DGFT
One-time Advance Authorisation to TRQ conversion for raw sugar receives an extended application window until 7 September 2026.
September 7, 2026   Circulars Customs
Customs assessment information portal centralises rulings and guidance to promote consistent classification, valuation, transparency and informed compliance nationwide.
September 7, 2026   Circulars Customs
EMI scheme documentation rationalisation reduces application uploads while retaining financial certification and eligibility declarations for deferred customs duty.

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Home › Highlights › Money Laundering › 2026 › September, 2026 › This
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Money Laundering

Prior release of frozen property for failure to file a...

Equivalent-value attachment survives prior release and environmental compensation where deposits may represent proceeds from alleged illegal mining activities.

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Money Laundering September 11, 2026 Case Laws AT
Prior release of frozen property for failure to file a prosecution complaint within the prescribed period does not decide the merits or bar a subsequent attachment. Orders quashing predicate-offence and money-laundering proceedings for particular individuals do not prevent continuation of proceedings against a firm or adjudication of attachments concerning other individuals. Compensation paid for environmental-clearance and forest-law violations neither compounds money-laundering offences nor offsets proceeds of crime from alleged illegal mining. Bank deposits representing available proceeds of crime, or their equivalent value, remain attached pending finality of the PMLA trial.
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