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 characters0/2000
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.
RelevanceDefaultDate
    July 14, 2026   Case LawsIncome Tax
    Reasonable cause limits transfer-pricing penalties, while appellate enhancement cannot extend proceedings to transactions never included in initiation
    July 14, 2026   Case LawsCustoms
    Statutory admission screening limits respondent intervention, deferring maintainability and jurisdiction objections to the post-admission hearing.
    July 14, 2026   Case LawsSEBI
    Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
    July 14, 2026   Case LawsIBC
    Interest forms part of financial debt when acknowledged through conduct, affecting Section 7 threshold assessment for inter corporate deposits
    July 14, 2026   Case LawsService Tax
    Mistaken tax payments and unjust enrichment: reversing the burden to buyers may support refund, while Section 11B limitation may not apply.
    July 14, 2026   Case LawsService Tax
    Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
    July 14, 2026   Case LawsService Tax
    Consignment notes by substance, not label, can bring individual truck owners' transport services within Goods Transport Agency taxation
    July 14, 2026   Case LawsCentral Excise
    Limitation objections must be decided before remand on merits; unresolved limitation issues can determine whether further adjudication is necessary.
    July 14, 2026   Case LawsIndian Laws
    Reduced cheque demand after part payments does not invalidate statutory notice where liability and balance are clearly explained
    July 13, 2026   NotificationsSEBI
    Employee conflict disclosures and investment restrictions expand with new recusal duties, post-employment limits, and compliance reporting requirement...
    July 13, 2026   NotificationsIncome Tax
    Taxpayer information sharing authorised for farmer loan waiver beneficiary identification under the Income-tax Act framework.
    July 13, 2026   NotificationsIncome Tax
    Non-deduction of tax at source for specified IFSC payments applies only on notified receipts, registration, declaration and reporting compliance.
    July 13, 2026   NotificationsCustoms
    Anti-dumping duty duration extended for Arylides imports from China, keeping the existing customs protection in force until January 2027.
    July 13, 2026   NotificationsCustoms
    Customs exemption period extension allows additional time for event-related imported goods on sufficient cause being shown in individual cases.
    July 13, 2026   Case LawsGST
    GST recovery stay requires pre-deposit and undertaking; refund denied despite plea of ignorance of law
    July 13, 2026   Case LawsGST
    Fraud assessment notice timelines treated as directory where no prejudice was shown and statutory remedy remained available
    July 13, 2026   Case LawsGST
    Input tax credit and retrospective supplier cancellation cannot bar claims without proof of genuine supply.
    July 13, 2026   Case LawsGST
    GST Section 74 foundational facts upheld, and writ challenge to the show cause notices was rejected.
    July 13, 2026   Case LawsGST
    Extended GST limitation under Section 74 upheld for suppression in GSTR-3B and non-filing of returns
    July 13, 2026   Case LawsGST
    Assessment order against a deceased assessee is void; fresh proceedings may continue only against properly notified legal heirs.
❮
❯
❯❯
MaximizeMaximizeMaximize
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 SummariesHide All Summaries
    July 14, 2026   Case Laws Income Tax
    Reasonable cause limits transfer-pricing penalties, while appellate enhancement cannot extend proceedings to transactions never included in initiation
    July 14, 2026   Case Laws Customs
    Statutory admission screening limits respondent intervention, deferring maintainability and jurisdiction objections to the post-admission hearing.
    July 14, 2026   Case Laws SEBI
    Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or penalties
    July 14, 2026   Case Laws IBC
    Interest forms part of financial debt when acknowledged through conduct, affecting Section 7 threshold assessment for inter corporate deposits
    July 14, 2026   Case Laws Service Tax
    Mistaken tax payments and unjust enrichment: reversing the burden to buyers may support refund, while Section 11B limitation may not apply.
    July 14, 2026   Case Laws Service Tax
    Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set aside
    July 14, 2026   Case Laws Service Tax
    Consignment notes by substance, not label, can bring individual truck owners' transport services within Goods Transport Agency taxation
    July 14, 2026   Case Laws Central Excise
    Limitation objections must be decided before remand on merits; unresolved limitation issues can determine whether further adjudication is necessary.
    July 14, 2026   Case Laws Indian Laws
    Reduced cheque demand after part payments does not invalidate statutory notice where liability and balance are clearly explained
    July 13, 2026   Notifications SEBI
    Employee conflict disclosures and investment restrictions expand with new recusal duties, post-employment limits, and compliance reporting requirements.
    July 13, 2026   Notifications Income Tax
    Taxpayer information sharing authorised for farmer loan waiver beneficiary identification under the Income-tax Act framework.
    July 13, 2026   Notifications Income Tax
    Non-deduction of tax at source for specified IFSC payments applies only on notified receipts, registration, declaration and reporting compliance.
    July 13, 2026   Notifications Customs
    Anti-dumping duty duration extended for Arylides imports from China, keeping the existing customs protection in force until January 2027.
    July 13, 2026   Notifications Customs
    Customs exemption period extension allows additional time for event-related imported goods on sufficient cause being shown in individual cases.
    July 13, 2026   Case Laws GST
    GST recovery stay requires pre-deposit and undertaking; refund denied despite plea of ignorance of law
    July 13, 2026   Case Laws GST
    Fraud assessment notice timelines treated as directory where no prejudice was shown and statutory remedy remained available
    July 13, 2026   Case Laws GST
    Input tax credit and retrospective supplier cancellation cannot bar claims without proof of genuine supply.
    July 13, 2026   Case Laws GST
    GST Section 74 foundational facts upheld, and writ challenge to the show cause notices was rejected.
    July 13, 2026   Case Laws GST
    Extended GST limitation under Section 74 upheld for suppression in GSTR-3B and non-filing of returns
    July 13, 2026   Case Laws GST
    Assessment order against a deceased assessee is void; fresh proceedings may continue only against properly notified legal heirs.

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

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

      All Highlights

      whatsappJoin 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 LaunderingOctober 19, 2023Case LawsHC
      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

      ActsIncome Tax
      Next ➔