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    October 19, 2026   Case Laws GST
    Actual receipt of goods governs input tax credit claims, requiring cumulative evidence and reasoned verification rather than invoice reliance alone.
    October 19, 2026   Case Laws GST
    Curable GST pre-deposit defects require an opportunity to correct cash-ledger allocation before an amnesty appeal is rejected.
    October 19, 2026   Case Laws GST
    Input tax credit claims require evidence beyond a supplier's later non-existence and unsupported fraud allegations.
    October 19, 2026   Case Laws GST
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    October 19, 2026   Case Laws GST
    Compensation Cess credit refunds require statutory inverted-tax-structure eligibility; admissible coal credit alone cannot support refunds on domestic...
    October 19, 2026   Case Laws GST
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    October 19, 2026   Case Laws Income Tax
    Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
    October 19, 2026   Case Laws Income Tax
    Reassessment approval without examining loan evidence invalidates proceedings and requires fresh consideration of alleged undisclosed turnover.
    October 19, 2026   Case Laws Income Tax
    Transfer-pricing valuation requires associated-enterprise status and a prescribed method; research and software deductions depend on business nexus.
    October 19, 2026   Case Laws Income Tax
    Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
    October 19, 2026   Case Laws Income Tax
    Reassessment approval requires prescribed authority, and failure to issue mandatory scrutiny notice invalidates the resulting assessment proceedings.
    October 19, 2026   Case Laws Income Tax
    Section 68 evidence standards require deletion of share capital and loan additions when identity, creditworthiness and genuineness are established.
    October 19, 2026   Case Laws Income Tax
    Bad-debt write-offs and related-party rent: deductions sustained where receivables were written off and no market-value excess was shown.
    October 19, 2026   Case Laws Income Tax
    Presumptive taxation classification supports business treatment for global ranking support services over professional income estimation.
    October 19, 2026   Case Laws Income Tax
    Taxability of non-resident commissions governs TDS, while a missing residency certificate alone cannot create Indian tax liability.
    October 19, 2026   Case Laws Income Tax
    Genuineness of charitable activities requires transparent donation sources and identifiable public beneficiaries for registration renewal.
    October 19, 2026   Case Laws Income Tax
    Reasonable cause for cash property advances can avert penalties despite specified-sum restrictions and disclosure requirements.
    October 19, 2026   Case Laws Income Tax
    Political contribution genuineness governs deduction where accommodation-entry evidence defeats banking records and makes penalty challenge premature.
    October 19, 2026   Case Laws Income Tax
    Profit-element additions for non-genuine metal purchases apply where related sales are undisputed, reducing the purchase-based addition.
    October 19, 2026   Case Laws Income Tax
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October 19, 2026   Case Laws GST
Actual receipt of goods governs input tax credit claims, requiring cumulative evidence and reasoned verification rather than invoice reliance alone.
October 19, 2026   Case Laws GST
Curable GST pre-deposit defects require an opportunity to correct cash-ledger allocation before an amnesty appeal is rejected.
October 19, 2026   Case Laws GST
Input tax credit claims require evidence beyond a supplier's later non-existence and unsupported fraud allegations.
October 19, 2026   Case Laws GST
GST Transit Penalties Require Proof of Existing Contravention; Route Deviation and Uncorroborated Delivery Allegations Are Insufficient.
October 19, 2026   Case Laws GST
Compensation Cess credit refunds require statutory inverted-tax-structure eligibility; admissible coal credit alone cannot support refunds on domestic leather supplies.
October 19, 2026   Case Laws GST
Road restoration charges for commercial pipeline work attract reverse-charge GST; portal-only proceedings remain valid without a physical DIN.
October 19, 2026   Case Laws Income Tax
Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer clarification.
October 19, 2026   Case Laws Income Tax
Reassessment approval without examining loan evidence invalidates proceedings and requires fresh consideration of alleged undisclosed turnover.
October 19, 2026   Case Laws Income Tax
Transfer-pricing valuation requires associated-enterprise status and a prescribed method; research and software deductions depend on business nexus.
October 19, 2026   Case Laws Income Tax
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting category.
October 19, 2026   Case Laws Income Tax
Reassessment approval requires prescribed authority, and failure to issue mandatory scrutiny notice invalidates the resulting assessment proceedings.
October 19, 2026   Case Laws Income Tax
Section 68 evidence standards require deletion of share capital and loan additions when identity, creditworthiness and genuineness are established.
October 19, 2026   Case Laws Income Tax
Bad-debt write-offs and related-party rent: deductions sustained where receivables were written off and no market-value excess was shown.
October 19, 2026   Case Laws Income Tax
Presumptive taxation classification supports business treatment for global ranking support services over professional income estimation.
October 19, 2026   Case Laws Income Tax
Taxability of non-resident commissions governs TDS, while a missing residency certificate alone cannot create Indian tax liability.
October 19, 2026   Case Laws Income Tax
Genuineness of charitable activities requires transparent donation sources and identifiable public beneficiaries for registration renewal.
October 19, 2026   Case Laws Income Tax
Reasonable cause for cash property advances can avert penalties despite specified-sum restrictions and disclosure requirements.
October 19, 2026   Case Laws Income Tax
Political contribution genuineness governs deduction where accommodation-entry evidence defeats banking records and makes penalty challenge premature.
October 19, 2026   Case Laws Income Tax
Profit-element additions for non-genuine metal purchases apply where related sales are undisputed, reducing the purchase-based addition.
October 19, 2026   Case Laws Income Tax
Residual profit split method bars a second entity-level margin adjustment for the same integrated services transaction.

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Home › Highlights › Money Laundering › 2022 › August, 2022 › This
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Money Laundering

Safeguarding and retrieving electronic copies of KYC records -...

Foreign Nationals Exempt from KYC Record Safeguarding in International Financial Services Centres u/r 9A.

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Money Laundering August 30, 2022 Act-Rules
Safeguarding and retrieving electronic copies of KYC records - In an International Financial Services Centre, no such receiving, storing, safeguarding and retrieving of records shall be required for a client who is a foreign national - Rule 9A of the PREVENTION OF MONEY-LAUNDERING (MAINTENANCE OF RECORDS) RULES, 2005
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