Loading...

⚠ ✕
❮ Top
☎ Help
☰
GST ▸
Central GST ▸
Integrated GST + ▸
UTGST / SGST ▸
GST Case Laws + ▸
Income Tax ▸
Income Tax ▸
Allied (Direct Tax) ▸
Income Tax Case Laws ▸
DTAA ▸
International Taxation ▸
Customs ▸
Customs Act / Rules ▸
Notifications / Forms ▸
Circulars / Tariff ▸
Case Laws / Manual ▸
FTP/SEZ ▸
Foreign Trade ▸
Notifications / Circulars / Appendix / Forms ▸
Special Economic Zone (SEZ) ▸
Corp. Law ▸
Company Laws ▸
Standards / Trusts ▸
Partnership / LLP / Societies ▸
Case Laws ▸
FEMA ▸
FEMA / FCRA ▸
Notifications / Circulars ▸
Manual / FAQ ▸
FEMA Case Laws ▸
SEBI / IBC ▸
SEBI ▸
SEBI Case Laws ▸
IBC ▸
IBC - Case Laws ▸
PMLA ▸
Benami Property ▸
Black Money ▸
Money Laundering ▸
Vivad ▸
Direct Tax ▸
Indirect Taxes ▸
Indian Laws ▸
Indian Laws ▸
Bharatiya Nyaya 2023 ▸
Finance Acts & Bills / Amendment Acts ▸
Case Laws ▸
Labour Laws ▸
Labour Code ▸
Old / Others ▸
Central Excise ▸
Central Excise - Cases ▸
Wealth Tax ▸
Service Tax ▸
Service Tax Cases ▸
CST / DVAT ▸
CST / VAT / Sales Tax ▸
×

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 ✕
🔎 Filters / Advanced Search ❯
TEXT

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
☰   Show Results ❯
    October 22, 2026   Case Laws Income Tax
    Rebuttable presumptions for seized records cannot attribute company cash receipts to an individual without independent supporting evidence.
    October 22, 2026   Case Laws Income Tax
    Reassessment sanction validity: defective approval under the extended limitation route invalidated the reassessment proceedings entirely.
    October 22, 2026   Case Laws Income Tax
    Inadequate verification of alleged bogus purchases permits revision where reassessment lacks evidence, follow-up inquiry, and a sustainable view.
    October 22, 2026   Case Laws Income Tax
    Trade incentives in principal-to-principal arrangements do not trigger commission withholding where the intermediary makes no payment.
    October 22, 2026   Case Laws Income Tax
    Disputed stamp-duty valuation requires independent fair-market assessment before property-purchase difference is taxed as deemed income.
    October 22, 2026   Case Laws Income Tax
    Locus standi of erstwhile directors limits appeals for struck-off companies to statutory liability proceedings only.
    October 22, 2026   Case Laws Income Tax
    Revision for unexamined depreciation fails where assessment records show inquiry and no revenue prejudice from amortisation timing.
    October 22, 2026   Case Laws Income Tax
    Business-use rent to related parties remained deductible where identical prior assessments accepted the corporate office premises claim.
    October 22, 2026   Case Laws Income Tax
    TDS exemption for co-operative bank time-deposit interest extends to payments made to non-member co-operative societies.
    October 22, 2026   Case Laws Income Tax
    Electronic evidence and search statements in tax assessments require authenticity review and corroboration, while procedural manuals lack statutory fo...
    October 22, 2026   Case Laws Customs
    Extended limitation for customs recovery requires proof of suppression; disclosed origin documents defeated the delayed duty demand.
    October 22, 2026   Case Laws Companies Law
    Cognizance-stage review limits scrutiny to complaint materials, leaving directors' explanations and defence documents for trial.
    October 21, 2026   Notifications SEZ
    Domestic Tariff Area returns now permit SEZ Units to resell unaltered goods and repair returned duty-paid goods.
    October 21, 2026   Circulars DGFT
    Tariff rate quota authorisations govern preferential imports of specified New Zealand goods through export certification and electronic customs debiti...
    October 21, 2026   Circulars Customs
    Storage of delayed imported goods requires timely importer notices and records, without altering clearance or disposal procedures.
    October 21, 2026   Circulars Customs
    Electronic Continuity Bond Registration replaces manual container permissions, with quarterly reporting and re-export monitoring for duty-free contain...
    October 21, 2026   Circulars Customs
    Risk-Based Vessel Boarding Enables Electronic Entry Clearance with Heightened Master and Shipping Agent Compliance Duties.
    October 21, 2026   Circulars Customs
    Electronic cargo examination scheduling requires ICEGATE-based booking, automated allocation, audit trails, and reasoned supervisory control over sche...
    October 21, 2026   Circulars Customs
    Custodian and cargo service provider renewal restricts liquid-cargo handling at designated berths, subject to compliance and continuing concession.
    October 21, 2026   Case Laws GST
    Provisional attachment cannot freeze a payment aggregator's escrow funds without tangible material linking it to GST liability.
❮
❯
❯❯
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
October 22, 2026   Case Laws Income Tax
Rebuttable presumptions for seized records cannot attribute company cash receipts to an individual without independent supporting evidence.
October 22, 2026   Case Laws Income Tax
Reassessment sanction validity: defective approval under the extended limitation route invalidated the reassessment proceedings entirely.
October 22, 2026   Case Laws Income Tax
Inadequate verification of alleged bogus purchases permits revision where reassessment lacks evidence, follow-up inquiry, and a sustainable view.
October 22, 2026   Case Laws Income Tax
Trade incentives in principal-to-principal arrangements do not trigger commission withholding where the intermediary makes no payment.
October 22, 2026   Case Laws Income Tax
Disputed stamp-duty valuation requires independent fair-market assessment before property-purchase difference is taxed as deemed income.
October 22, 2026   Case Laws Income Tax
Locus standi of erstwhile directors limits appeals for struck-off companies to statutory liability proceedings only.
October 22, 2026   Case Laws Income Tax
Revision for unexamined depreciation fails where assessment records show inquiry and no revenue prejudice from amortisation timing.
October 22, 2026   Case Laws Income Tax
Business-use rent to related parties remained deductible where identical prior assessments accepted the corporate office premises claim.
October 22, 2026   Case Laws Income Tax
TDS exemption for co-operative bank time-deposit interest extends to payments made to non-member co-operative societies.
October 22, 2026   Case Laws Income Tax
Electronic evidence and search statements in tax assessments require authenticity review and corroboration, while procedural manuals lack statutory force.
October 22, 2026   Case Laws Customs
Extended limitation for customs recovery requires proof of suppression; disclosed origin documents defeated the delayed duty demand.
October 22, 2026   Case Laws Companies Law
Cognizance-stage review limits scrutiny to complaint materials, leaving directors' explanations and defence documents for trial.
October 21, 2026   Notifications SEZ
Domestic Tariff Area returns now permit SEZ Units to resell unaltered goods and repair returned duty-paid goods.
October 21, 2026   Circulars DGFT
Tariff rate quota authorisations govern preferential imports of specified New Zealand goods through export certification and electronic customs debiting.
October 21, 2026   Circulars Customs
Storage of delayed imported goods requires timely importer notices and records, without altering clearance or disposal procedures.
October 21, 2026   Circulars Customs
Electronic Continuity Bond Registration replaces manual container permissions, with quarterly reporting and re-export monitoring for duty-free container imports.
October 21, 2026   Circulars Customs
Risk-Based Vessel Boarding Enables Electronic Entry Clearance with Heightened Master and Shipping Agent Compliance Duties.
October 21, 2026   Circulars Customs
Electronic cargo examination scheduling requires ICEGATE-based booking, automated allocation, audit trails, and reasoned supervisory control over schedule changes.
October 21, 2026   Circulars Customs
Custodian and cargo service provider renewal restricts liquid-cargo handling at designated berths, subject to compliance and continuing concession.
October 21, 2026   Case Laws GST
Provisional attachment cannot freeze a payment aggregator's escrow funds without tangible material linking it to GST liability.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Money Laundering › 2018 › April, 2018 › This
Back

All Highlights

Money Laundering

Offence under PMLA Act - a woman is exempted from personal...

Section 160 exempts women from personal appearance in PMLA cases, but shouldn't hinder investigation effectiveness.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Money Laundering April 27, 2018 Case Laws HC
Offence under PMLA Act - a woman is exempted from personal appearance u/s 160 of the Code of Criminal Procedure - the spirit of Section 160 cannot be interpreted so as to nullify or paralise an effective investigation process of cases under PMLA. - HC
View Source View

Topics

Acts Income Tax
Next ➔