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 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 ✕
🔎 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.
Relevance Default Date
    May 16, 2026   Case Laws Income Tax
    Deduction for standard-asset provisioning under section 36(1)(viia) allowed where RBI norms are followed and books reflect the provision.
    May 16, 2026   Case Laws Income Tax
    Beneficial leave-encashment exemption amendment applied retrospectively to pending matters, extending the higher ceiling.
    May 16, 2026   Case Laws Income Tax
    Bona fide share transfer to wholly owned subsidiary qualifies for section 47(iv) exemption despite tax benefit.
    May 16, 2026   Case Laws Income Tax
    Permanent establishment and make-available test rejected for reinsurance and support service receipts, deleting the tax additions.
    May 16, 2026   Case Laws Income Tax
    Section 54 exemption can be claimed when capital gains are fully used to buy new property before filing a belated return.
    May 16, 2026   Case Laws Income Tax
    Evidentiary support and cross-examination rights defeat additions based on WhatsApp chats, retracted statements, and presumptions.
    May 16, 2026   Case Laws Benami Property
    Unexplained cash can qualify as benami property under the PBPT Act despite proposed income-tax disclosure.
    May 16, 2026   Case Laws Customs
    Contempt for post-judgment anti-dumping duty collection rejected after the court accepted inadvertent misinterpretation and noted refund steps.
    May 16, 2026   Case Laws Customs
    Admissibility of electronic evidence bars undervaluation demands where printouts, retracted statements and no cross-examination leave the case unprove...
    May 16, 2026   Case Laws Customs
    Extended limitation under customs law failed where disclosure was made in the bill of entry and intent to evade duty was not proved.
    May 16, 2026   Case Laws Customs
    Tariff classification dispute upheld for textile-based laminate goods, but confiscation and penalty were set aside.
    May 16, 2026   Case Laws Companies Law
    Limitation in oppression and mismanagement proceedings: prior knowledge of removal and dilution barred the challenge, with valuation directions upheld...
    May 16, 2026   Case Laws Service Tax
    Separate billing for hotel rooms and meals supports distinct abatements, making the service tax demand and penalty unsustainable.
    May 16, 2026   Case Laws Central Excise
    Body corporate falls within "person" under Rule 26, and penalty stands where goods were liable to confiscation.
    May 15, 2026   Notifications DGFT
    Sugar export policy tightened to prohibited, with limited carve-outs for quota, authorisation, government-approved and pipeline consignments.
    May 15, 2026   Notifications Labour laws
    Prosecution sanction authority under the Code on Social Security assigned to central labour officers for covered establishments.
    May 15, 2026   Notifications IBC
    Insolvency professional agency governance rules amended to add nominee directors, tighten independent director eligibility, and regulate managing dire...
    May 15, 2026   Circulars Customs
    Customs circular validity extended to keep specified maritime relief measures in force amid Strait of Hormuz disruptions.
    May 15, 2026   Circulars Customs
    Mandatory hazardous cargo declaration in Bills of Entry to trigger system flagging and faster customs clearance.
    May 15, 2026   Circulars FEMA
    RBI eases outward remittance tie-ups while imposing strict transparency, KYC, data privacy and fund-safeguarding duties on AD banks.
❮
❯
❯❯
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
May 16, 2026   Case Laws Income Tax
Deduction for standard-asset provisioning under section 36(1)(viia) allowed where RBI norms are followed and books reflect the provision.
May 16, 2026   Case Laws Income Tax
Beneficial leave-encashment exemption amendment applied retrospectively to pending matters, extending the higher ceiling.
May 16, 2026   Case Laws Income Tax
Bona fide share transfer to wholly owned subsidiary qualifies for section 47(iv) exemption despite tax benefit.
May 16, 2026   Case Laws Income Tax
Permanent establishment and make-available test rejected for reinsurance and support service receipts, deleting the tax additions.
May 16, 2026   Case Laws Income Tax
Section 54 exemption can be claimed when capital gains are fully used to buy new property before filing a belated return.
May 16, 2026   Case Laws Income Tax
Evidentiary support and cross-examination rights defeat additions based on WhatsApp chats, retracted statements, and presumptions.
May 16, 2026   Case Laws Benami Property
Unexplained cash can qualify as benami property under the PBPT Act despite proposed income-tax disclosure.
May 16, 2026   Case Laws Customs
Contempt for post-judgment anti-dumping duty collection rejected after the court accepted inadvertent misinterpretation and noted refund steps.
May 16, 2026   Case Laws Customs
Admissibility of electronic evidence bars undervaluation demands where printouts, retracted statements and no cross-examination leave the case unproved.
May 16, 2026   Case Laws Customs
Extended limitation under customs law failed where disclosure was made in the bill of entry and intent to evade duty was not proved.
May 16, 2026   Case Laws Customs
Tariff classification dispute upheld for textile-based laminate goods, but confiscation and penalty were set aside.
May 16, 2026   Case Laws Companies Law
Limitation in oppression and mismanagement proceedings: prior knowledge of removal and dilution barred the challenge, with valuation directions upheld.
May 16, 2026   Case Laws Service Tax
Separate billing for hotel rooms and meals supports distinct abatements, making the service tax demand and penalty unsustainable.
May 16, 2026   Case Laws Central Excise
Body corporate falls within "person" under Rule 26, and penalty stands where goods were liable to confiscation.
May 15, 2026   Notifications DGFT
Sugar export policy tightened to prohibited, with limited carve-outs for quota, authorisation, government-approved and pipeline consignments.
May 15, 2026   Notifications Labour laws
Prosecution sanction authority under the Code on Social Security assigned to central labour officers for covered establishments.
May 15, 2026   Notifications IBC
Insolvency professional agency governance rules amended to add nominee directors, tighten independent director eligibility, and regulate managing director renewal.
May 15, 2026   Circulars Customs
Customs circular validity extended to keep specified maritime relief measures in force amid Strait of Hormuz disruptions.
May 15, 2026   Circulars Customs
Mandatory hazardous cargo declaration in Bills of Entry to trigger system flagging and faster customs clearance.
May 15, 2026   Circulars FEMA
RBI eases outward remittance tie-ups while imposing strict transparency, KYC, data privacy and fund-safeguarding duties on AD banks.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Money Laundering › 2023 › May, 2023 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Money Laundering

Presence of Advocate during Enquiry/interrogation as a matter of...

High Court: Advocate's Presence Not a Right in Investigations Without Coercion Concerns.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Money Laundering May 30, 2023 Case Laws HC
Presence of Advocate during Enquiry/interrogation as a matter of right - in the earlier judgements of the High Court’s, the presence of advocate was allowed on the basis of apprehensions that there may be some coercive attempt may be made against the petitioner. Since in the present case there is no such apprehension, the presence of advocate cannot be allowed as a matter of right during investigation. - HC
View Source View

Topics

Acts Income Tax
Next ➔