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    May 28, 2026   Case Laws Money Laundering
    Money trail and burden of proof under PMLA upheld retention and freezing of movable properties
    May 28, 2026   Case Laws Money Laundering
    Equivalent value attachment under money laundering law upheld where received funds were treated as proceeds of crime and prior-acquired property could...
    May 28, 2026   Case Laws Money Laundering
    Proceeds of crime attachment upheld where investigation showed a wider crime period and unexplained funds linked properties to illicit activity.
    May 28, 2026   Case Laws Money Laundering
    Layering through group companies under PMLA can justify attachment when money trail and burden of proof remain unexplained.
    May 28, 2026   Case Laws Service Tax
    Advertising service valuation: wall rent included, printed flex material excluded, and extended limitation rejected for lack of suppression.
    May 28, 2026   Case Laws Service Tax
    Reverse charge demands on imported know-how and composite engineering work fail where intellectual property and advisory services are not established.
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    Exemption for renting religious precincts, cum-tax valuation, and limitation on suppression-based penalty in service tax disputes.
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    Service tax demands fail on receipt basis, reverse charge, true classification, CENVAT credit, and limitation grounds.
    May 28, 2026   Case Laws Indian Laws
    Prior Magistrate approval is required for further investigation, and a civil business dispute cannot be converted into criminal prosecution.
    May 28, 2026   Case Laws Indian Laws
    Section 141 vicarious liability needs specific factual averments; prosecution continued for linked office bearers, not for status-only allegations.
    May 27, 2026   Notifications IBC
    Insolvency Code amendment provisions brought into force from 26 May 2026, with a specific exception for one sub-clause.
    May 27, 2026   Circulars Customs
    GST refund processing function expands to Additional/Joint Commissioner role for marking shipping bills in ICES.
    May 27, 2026   Circulars Customs
    Auto-trans-shipment for SEZ-bound cargo enabled in ICES, replacing manual approval with system-generated transshipment documents.
    May 27, 2026   Circulars Customs
    SEZ and warehouse movement procedures updated for automated filing, ledger debit, bond handling, and out-of-charge processing.
    May 27, 2026   Circulars Customs
    Non-food grade Bill of Entry declarations clarified for Single Window filing and RMS handling of refund-linked revisions.
    May 27, 2026   Circulars Customs
    SEZ-to-DTA concessional duty relief enabled through certificate-based filing, CERT ledger credit, and mandatory compliance declarations.
    May 27, 2026   Circulars Customs
    Automated goods registration in ICES now replaces web-based import registration for specified importers and delivery arrangements.
    May 27, 2026   Case Laws GST
    Confiscation proceedings require prior tax determination; show cause notice issued without it was held without jurisdiction.
    May 27, 2026   Case Laws GST
    Mandatory arrest documentation and grounds of arrest requirements under GST law must be strictly complied with, or remand fails.
    May 27, 2026   Case Laws GST
    Statutory maximum penalty under GST cannot be doubled across CGST and SGST for the same contravention.
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May 28, 2026   Case Laws Money Laundering
Money trail and burden of proof under PMLA upheld retention and freezing of movable properties
May 28, 2026   Case Laws Money Laundering
Equivalent value attachment under money laundering law upheld where received funds were treated as proceeds of crime and prior-acquired property could be attached.
May 28, 2026   Case Laws Money Laundering
Proceeds of crime attachment upheld where investigation showed a wider crime period and unexplained funds linked properties to illicit activity.
May 28, 2026   Case Laws Money Laundering
Layering through group companies under PMLA can justify attachment when money trail and burden of proof remain unexplained.
May 28, 2026   Case Laws Service Tax
Advertising service valuation: wall rent included, printed flex material excluded, and extended limitation rejected for lack of suppression.
May 28, 2026   Case Laws Service Tax
Reverse charge demands on imported know-how and composite engineering work fail where intellectual property and advisory services are not established.
May 28, 2026   Case Laws Service Tax
Exemption for renting religious precincts, cum-tax valuation, and limitation on suppression-based penalty in service tax disputes.
May 28, 2026   Case Laws Service Tax
Service tax demands fail on receipt basis, reverse charge, true classification, CENVAT credit, and limitation grounds.
May 28, 2026   Case Laws Indian Laws
Prior Magistrate approval is required for further investigation, and a civil business dispute cannot be converted into criminal prosecution.
May 28, 2026   Case Laws Indian Laws
Section 141 vicarious liability needs specific factual averments; prosecution continued for linked office bearers, not for status-only allegations.
May 27, 2026   Notifications IBC
Insolvency Code amendment provisions brought into force from 26 May 2026, with a specific exception for one sub-clause.
May 27, 2026   Circulars Customs
GST refund processing function expands to Additional/Joint Commissioner role for marking shipping bills in ICES.
May 27, 2026   Circulars Customs
Auto-trans-shipment for SEZ-bound cargo enabled in ICES, replacing manual approval with system-generated transshipment documents.
May 27, 2026   Circulars Customs
SEZ and warehouse movement procedures updated for automated filing, ledger debit, bond handling, and out-of-charge processing.
May 27, 2026   Circulars Customs
Non-food grade Bill of Entry declarations clarified for Single Window filing and RMS handling of refund-linked revisions.
May 27, 2026   Circulars Customs
SEZ-to-DTA concessional duty relief enabled through certificate-based filing, CERT ledger credit, and mandatory compliance declarations.
May 27, 2026   Circulars Customs
Automated goods registration in ICES now replaces web-based import registration for specified importers and delivery arrangements.
May 27, 2026   Case Laws GST
Confiscation proceedings require prior tax determination; show cause notice issued without it was held without jurisdiction.
May 27, 2026   Case Laws GST
Mandatory arrest documentation and grounds of arrest requirements under GST law must be strictly complied with, or remand fails.
May 27, 2026   Case Laws GST
Statutory maximum penalty under GST cannot be doubled across CGST and SGST for the same contravention.

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Income Tax

Addition of unsecured loan from its employees as unexplained...

Unsecured Loans from Employees Not Unexplained Cash Credit u/s 68; Identity Cards Presented as Proof.

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Income Tax June 11, 2020 Case Laws AT
Addition of unsecured loan from its employees as unexplained cash credit - employees’ identity cards were produced before the AO and the nominal amount collected from each employees was treated as a security money, therefore, it cannot be treated as unsecured loan and there is no violation of Section 68 of the Act, 1961
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Acts Income Tax
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