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
    June 4, 2026   Case LawsIncome Tax
    Bank deposits as business turnover cannot be taxed again as unexplained income where presumptive profit was already offered.
    June 4, 2026   Case LawsIncome Tax
    Transfer pricing benchmarking must follow segmental profitability and FAR-comparable exporters, with the statutory tolerance band applied.
    June 4, 2026   Case LawsIncome Tax
    Capital gains computation must allow fair market value substitution and proper scrutiny of valuation claims before taxing sale proceeds.
    June 4, 2026   Case LawsIncome Tax
    Household withdrawals, unexplained creditors, and freight TDS disallowance were each tested on evidence and sustained or deleted accordingly.
    June 4, 2026   Case LawsIncome Tax
    Related-party slump loss and compensation receipts taxed as revenue while own-fund interest claims and section 14A relief were upheld
    June 4, 2026   Case LawsIncome Tax
    Typographical error in employer TAN may be corrected to secure TDS credit where substantive entitlement exists.
    June 4, 2026   Case LawsIncome Tax
    Cessation of liability under Section 41(1) fails where AOP funds are received personally and introduced as capital.
    June 4, 2026   Case LawsIncome Tax
    Technical misdescription of deduction provision cannot defeat genuine donation relief where payment to an approved institution is otherwise eligible.
    June 4, 2026   Case LawsIncome Tax
    Co-terminus appellate powers and mandatory reassessment notice govern remand and deletion of additions for lack of section 143(2) notice.
    June 4, 2026   Case LawsIncome Tax
    Revenue-neutral timing of interest deduction under mercantile accounting defeats disallowance of genuine business expenditure.
    June 4, 2026   Case LawsIncome Tax
    Section 10(46) exemption covers regulatory and incidental receipts; accounting as prior period income does not change exempt character.
    June 4, 2026   Case LawsIncome Tax
    Opening work-in-progress treated as prior-period investment cannot be taxed as unexplained investment in the current year.
    June 4, 2026   Case LawsIncome Tax
    Discretionary penalty under the Black Money Act cannot stand for bona fide non-disclosure of foreign ESOP shares already taxed
    June 4, 2026   Case LawsBenami Property
    Review order restoring appeals is not independently appealable where the Tribunal acts on reserved liberty and binding precedent.
    June 4, 2026   Case LawsBenami Property
    Benami transaction tracing through money trail sustained provisional attachment of a vehicle linked to land compensation funds.
    June 4, 2026   Case LawsCustoms
    SEZ procurement and diversion findings set aside after inadmissible statements, weak data reliance, and burden-of-proof errors.
    June 4, 2026   Case LawsCustoms
    Declared value for used garments needs reliable comparables; restricted second-hand imports without licence may still attract confiscation and moderat...
    June 4, 2026   Case LawsCustoms
    Concessional CVD for cement turns on intended retail sale, not printed RSP or packaging, while substituted valuation and extended limitation failed.
    June 4, 2026   Case LawsCustoms
    Proportionality in Customs Broker regulation: procedural lapse did not justify licence revocation, but penalty survived for poor compliance.
    June 4, 2026   Case LawsCustoms
    Preferential exemption and certificate of origin cannot be denied by unilateral recomputation of local value added content.
❮
❯
❯❯
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
    June 4, 2026   Case Laws Income Tax
    Bank deposits as business turnover cannot be taxed again as unexplained income where presumptive profit was already offered.
    June 4, 2026   Case Laws Income Tax
    Transfer pricing benchmarking must follow segmental profitability and FAR-comparable exporters, with the statutory tolerance band applied.
    June 4, 2026   Case Laws Income Tax
    Capital gains computation must allow fair market value substitution and proper scrutiny of valuation claims before taxing sale proceeds.
    June 4, 2026   Case Laws Income Tax
    Household withdrawals, unexplained creditors, and freight TDS disallowance were each tested on evidence and sustained or deleted accordingly.
    June 4, 2026   Case Laws Income Tax
    Related-party slump loss and compensation receipts taxed as revenue while own-fund interest claims and section 14A relief were upheld
    June 4, 2026   Case Laws Income Tax
    Typographical error in employer TAN may be corrected to secure TDS credit where substantive entitlement exists.
    June 4, 2026   Case Laws Income Tax
    Cessation of liability under Section 41(1) fails where AOP funds are received personally and introduced as capital.
    June 4, 2026   Case Laws Income Tax
    Technical misdescription of deduction provision cannot defeat genuine donation relief where payment to an approved institution is otherwise eligible.
    June 4, 2026   Case Laws Income Tax
    Co-terminus appellate powers and mandatory reassessment notice govern remand and deletion of additions for lack of section 143(2) notice.
    June 4, 2026   Case Laws Income Tax
    Revenue-neutral timing of interest deduction under mercantile accounting defeats disallowance of genuine business expenditure.
    June 4, 2026   Case Laws Income Tax
    Section 10(46) exemption covers regulatory and incidental receipts; accounting as prior period income does not change exempt character.
    June 4, 2026   Case Laws Income Tax
    Opening work-in-progress treated as prior-period investment cannot be taxed as unexplained investment in the current year.
    June 4, 2026   Case Laws Income Tax
    Discretionary penalty under the Black Money Act cannot stand for bona fide non-disclosure of foreign ESOP shares already taxed
    June 4, 2026   Case Laws Benami Property
    Review order restoring appeals is not independently appealable where the Tribunal acts on reserved liberty and binding precedent.
    June 4, 2026   Case Laws Benami Property
    Benami transaction tracing through money trail sustained provisional attachment of a vehicle linked to land compensation funds.
    June 4, 2026   Case Laws Customs
    SEZ procurement and diversion findings set aside after inadmissible statements, weak data reliance, and burden-of-proof errors.
    June 4, 2026   Case Laws Customs
    Declared value for used garments needs reliable comparables; restricted second-hand imports without licence may still attract confiscation and moderate penalties.
    June 4, 2026   Case Laws Customs
    Concessional CVD for cement turns on intended retail sale, not printed RSP or packaging, while substituted valuation and extended limitation failed.
    June 4, 2026   Case Laws Customs
    Proportionality in Customs Broker regulation: procedural lapse did not justify licence revocation, but penalty survived for poor compliance.
    June 4, 2026   Case Laws Customs
    Preferential exemption and certificate of origin cannot be denied by unilateral recomputation of local value added content.

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

      Home› Highlights › Money Laundering › 2019 › January, 2019 › This
      Back

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters
      Money Laundering

      Offence under PMLA - provisional attachment order - The present...

      Provisional Attachment Order Issued Under PMLA for Misappropriation of Public Funds by Groups and Individuals.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      Money LaunderingJanuary 18, 2019Case LawsAT
      Offence under PMLA - provisional attachment order - The present case is a classic example as to how the public money has been swindled by these groups and individuals.
      View Source View

      Topics

      ActsIncome Tax
      Next ➔