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
    June 11, 2026   Case Laws Customs
    Tariff classification of imported rough blocks turns on test reports of the same consignments, not other importers' samples.
    June 11, 2026   Case Laws IBC
    IBC limitation is jurisdictional: defective appeals cannot be cured after the statutory outer limit expires
    June 11, 2026   Case Laws IBC
    Article 226 territorial jurisdiction fails where IBC proceedings against a guarantor are tied to the corporate debtor's registered office.
    June 11, 2026   Case Laws Indian Laws
    Reverse onus in cheque dishonour cases favours the holder once signature is admitted; stop payment alone does not defeat liability.
    June 10, 2026   Case Laws GST
    GST registration cannot be used to bypass prior state-wise non-compliance; denial upheld where returns were not filed.
    June 10, 2026   Case Laws GST
    Bona fide purchaser protection: input tax credit cannot be denied merely because the supplier failed to remit tax.
    June 10, 2026   Circulars Customs
    System-based e-scheduling for cargo examination streamlines import clearances through ICEGATE with automated notifications and controlled rescheduling...
    June 10, 2026   Circulars Customs
    Mandatory re-assessment before customs refund claims must be routed through ICEGATE 2.0's Re-assessment cum Refund module.
    June 10, 2026   Circulars Income Tax
    Compulsory scrutiny selection rules set for FY 2026-27, covering survey, search, reopening, exemption, and tax-evasion cases.
    June 10, 2026   Circulars FEMA
    NOP-INR position relief for swap exposures from FCNR(B), ECB and OFCB, subject to compliance with existing circular requirements.
    June 10, 2026   Case Laws GST
    Consolidated GST show cause notices across financial years are permissible, with limitation tested year by year.
    June 10, 2026   Case Laws GST
    Portal service of GST notices upheld, and extended limitation applied for suppression-based short payment assessments.
    June 10, 2026   Case Laws GST
    Corporate guarantee taxability under GST remitted for fresh assessment after circulars and prior ruling were overlooked.
    June 10, 2026   Case Laws GST
    Bail on fraudulent input tax credit allegations refused where investigation remained crucial and parity arguments failed.
    June 10, 2026   Case Laws GST
    Statutory pre-deposit in GST appeals cannot be waived merely because tax was paid during adjudication.
    June 10, 2026   Case Laws Income Tax
    Monetary threshold for return-filing prosecution defeated continuation of criminal proceedings for non-filing of income tax return.
    June 10, 2026   Case Laws Income Tax
    Transfer pricing discipline upheld, TNMM accepted; reversal of provisions and TDS/TCS credit issues sent back for verification
    June 10, 2026   Case Laws Income Tax
    Inflated purchase additions through foreign procurement entity deleted for lack of proof of sham, flow-back or price inflation
    June 10, 2026   Case Laws Income Tax
    Arm's length pricing of intra-group services under TNMM cannot be set at nil without comparables.
    June 10, 2026   Case Laws Customs
    Provisional release of seized imported goods granted subject to duty payment, bank guarantee, and independent adjudication.
❮
❯
❯❯
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
June 11, 2026   Case Laws Customs
Tariff classification of imported rough blocks turns on test reports of the same consignments, not other importers' samples.
June 11, 2026   Case Laws IBC
IBC limitation is jurisdictional: defective appeals cannot be cured after the statutory outer limit expires
June 11, 2026   Case Laws IBC
Article 226 territorial jurisdiction fails where IBC proceedings against a guarantor are tied to the corporate debtor's registered office.
June 11, 2026   Case Laws Indian Laws
Reverse onus in cheque dishonour cases favours the holder once signature is admitted; stop payment alone does not defeat liability.
June 10, 2026   Case Laws GST
GST registration cannot be used to bypass prior state-wise non-compliance; denial upheld where returns were not filed.
June 10, 2026   Case Laws GST
Bona fide purchaser protection: input tax credit cannot be denied merely because the supplier failed to remit tax.
June 10, 2026   Circulars Customs
System-based e-scheduling for cargo examination streamlines import clearances through ICEGATE with automated notifications and controlled rescheduling.
June 10, 2026   Circulars Customs
Mandatory re-assessment before customs refund claims must be routed through ICEGATE 2.0's Re-assessment cum Refund module.
June 10, 2026   Circulars Income Tax
Compulsory scrutiny selection rules set for FY 2026-27, covering survey, search, reopening, exemption, and tax-evasion cases.
June 10, 2026   Circulars FEMA
NOP-INR position relief for swap exposures from FCNR(B), ECB and OFCB, subject to compliance with existing circular requirements.
June 10, 2026   Case Laws GST
Consolidated GST show cause notices across financial years are permissible, with limitation tested year by year.
June 10, 2026   Case Laws GST
Portal service of GST notices upheld, and extended limitation applied for suppression-based short payment assessments.
June 10, 2026   Case Laws GST
Corporate guarantee taxability under GST remitted for fresh assessment after circulars and prior ruling were overlooked.
June 10, 2026   Case Laws GST
Bail on fraudulent input tax credit allegations refused where investigation remained crucial and parity arguments failed.
June 10, 2026   Case Laws GST
Statutory pre-deposit in GST appeals cannot be waived merely because tax was paid during adjudication.
June 10, 2026   Case Laws Income Tax
Monetary threshold for return-filing prosecution defeated continuation of criminal proceedings for non-filing of income tax return.
June 10, 2026   Case Laws Income Tax
Transfer pricing discipline upheld, TNMM accepted; reversal of provisions and TDS/TCS credit issues sent back for verification
June 10, 2026   Case Laws Income Tax
Inflated purchase additions through foreign procurement entity deleted for lack of proof of sham, flow-back or price inflation
June 10, 2026   Case Laws Income Tax
Arm's length pricing of intra-group services under TNMM cannot be set at nil without comparables.
June 10, 2026   Case Laws Customs
Provisional release of seized imported goods granted subject to duty payment, bank guarantee, and independent adjudication.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

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

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Money Laundering

Money Laundering - power to arrest - The department, after...

Department Exceeded Authority: Arrest in Money Laundering Case Invalid Without Special Court Warrant; Summons Insufficient.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Money Laundering October 19, 2023 Case Laws HC
Money Laundering - power to arrest - The department, after issuance of summons, in such a case, could not have arrested the respondent unless warrants were issued by the learned Special Court on requisite grounds. The exercise of power of arrest by the department was totally unjustifiable. - HC
View Source View

Topics

Acts Income Tax
Next ➔