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    July 20, 2026   Case LawsIncome Tax
    Operating lease ownership supports depreciation despite lessee registration, while undecided maintenance-charge grounds require fresh determination.
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    Transfer-pricing adjustments for project business and intra-group services were remanded for fresh consideration under DRP directions.
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    July 20, 2026   Case LawsIncome Tax
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    Section 87A rebate covers short-term capital gains tax under the new regime before later special-rate restrictions apply.
    July 20, 2026   Case LawsIncome Tax
    Defective penalty notices and bona fide claims can invalidate penalties for disputed tax disallowances and under-reporting.
    July 20, 2026   Case LawsIncome Tax
    Specific statutory charge in undisclosed-income penalty notices is essential; an unspecified penalty limb invalidates the proceedings.
    July 20, 2026   Case LawsIncome Tax
    Doctrine of mutuality protects member-funded co-operative society surpluses, while timely audited returns avoid late-filing fee.
    July 20, 2026   Case LawsIncome Tax
    Transfer under joint development agreements requires enforceable, irrevocable divestment of property rights before capital gains can arise.
    July 20, 2026   Case LawsIncome Tax
    Bad-debt write-offs and reconciled contract receipts cannot support revision where assessment records show adequate enquiry.
    July 20, 2026   Case LawsCustoms
    Binding detention-cum-waiver certificates require compliance, supporting conditional interim release of perishable imported goods despite detention ch...
    July 20, 2026   Case LawsCustoms
    Food-safety sampling requires FSSAI authorisation, while Customs retains separate powers for revenue, classification and import-compliance purposes.
    July 20, 2026   Case LawsCustoms
    Restoration jurisdiction permits rehearing after default but cannot decide maintainability or replace the earlier dismissal order.
    July 20, 2026   Case LawsSEBI
    Mandatory pre-cognizance hearing under BNSS applies to SEBI complaints where the special statute provides no inconsistent procedure.
    July 20, 2026   Case LawsIBC
    Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
    July 20, 2026   Case LawsIBC
    CIRP challenges require timely statutory objections, compliant resolution plans, and cannot replace the CoC's commercial valuation assessment.
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    July 20, 2026   Case Laws Income Tax
    Operating lease ownership supports depreciation despite lessee registration, while undecided maintenance-charge grounds require fresh determination.
    July 20, 2026   Case Laws Income Tax
    Statutory refund interest requires correction of short computation and compensation where admitted interest remains unpaid through administrative delay.
    July 20, 2026   Case Laws Income Tax
    Refund adjustment against a subsisting stayed tax demand is unsustainable; the refund must be restored with applicable interest.
    July 20, 2026   Case Laws Income Tax
    Software licensing ancillary services and deemed Indian accrual are assessed under principles governing technical-service income.
    July 20, 2026   Case Laws Income Tax
    Charitable donation refunds need not defeat exemption where no donor benefit arises and funds remain applied charitably.
    July 20, 2026   Case Laws Income Tax
    Transfer-pricing adjustments for project business and intra-group services were remanded for fresh consideration under DRP directions.
    July 20, 2026   Case Laws Income Tax
    Article 8 aircraft-operation exemption excludes independent ground handling and engineering service receipts lacking qualifying airline-pool participation.
    July 20, 2026   Case Laws Income Tax
    Form 26A compliance protects interest expenditure where portal delays are not attributable to the payer and payees have paid tax.
    July 20, 2026   Case Laws Income Tax
    Section 87A rebate covers short-term capital gains tax under the new regime before later special-rate restrictions apply.
    July 20, 2026   Case Laws Income Tax
    Defective penalty notices and bona fide claims can invalidate penalties for disputed tax disallowances and under-reporting.
    July 20, 2026   Case Laws Income Tax
    Specific statutory charge in undisclosed-income penalty notices is essential; an unspecified penalty limb invalidates the proceedings.
    July 20, 2026   Case Laws Income Tax
    Doctrine of mutuality protects member-funded co-operative society surpluses, while timely audited returns avoid late-filing fee.
    July 20, 2026   Case Laws Income Tax
    Transfer under joint development agreements requires enforceable, irrevocable divestment of property rights before capital gains can arise.
    July 20, 2026   Case Laws Income Tax
    Bad-debt write-offs and reconciled contract receipts cannot support revision where assessment records show adequate enquiry.
    July 20, 2026   Case Laws Customs
    Binding detention-cum-waiver certificates require compliance, supporting conditional interim release of perishable imported goods despite detention charges.
    July 20, 2026   Case Laws Customs
    Food-safety sampling requires FSSAI authorisation, while Customs retains separate powers for revenue, classification and import-compliance purposes.
    July 20, 2026   Case Laws Customs
    Restoration jurisdiction permits rehearing after default but cannot decide maintainability or replace the earlier dismissal order.
    July 20, 2026   Case Laws SEBI
    Mandatory pre-cognizance hearing under BNSS applies to SEBI complaints where the special statute provides no inconsistent procedure.
    July 20, 2026   Case Laws IBC
    Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan approval.
    July 20, 2026   Case Laws IBC
    CIRP challenges require timely statutory objections, compliant resolution plans, and cannot replace the CoC's commercial valuation assessment.

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      Home› Highlights › Money Laundering › 2019 › June, 2019 › This
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      Money Laundering

      Attachment of property under PMLA - scheduled offences - reason...

      Property Attachment under PMLA Demands "Reason to Believe" Similar to Prima Facie Findings in Money Laundering Cases.

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      Money LaunderingJune 26, 2019Case LawsAT
      Attachment of property under PMLA - scheduled offences - reason to believe is not a formality but it should akin to prima facie findings that the person concerned is positively involved in money laundering - the provisional attachment order can only be passed if such exercise is done within the four corners of settled law - attachment continue but possession of the said property shall not be taken by the respondent
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