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 8, 2026   CircularsCustoms
    SCMTR transitional period extended until June 2026, with electronic filing of complete and correct cargo declarations continuing.
    July 8, 2026   CircularsIncome Tax
    Safe harbour for rough diamonds in SNZs clarified: strict raw-diamond criteria, no deductions, and TDS applies.
    July 8, 2026   CircularsCustoms
    Anti-dumping duty and provisional guarantee apply to Glufosinate imports from China PR pending absorption review.
    July 8, 2026   Case LawsGST
    Writ jurisdiction deferred to statutory appeal, with delay condonation and interim protection against recovery
    July 8, 2026   Case LawsGST
    Contractual reimbursement of incremental GST cannot override statutory GST returns, interest, penalty or limitation rules
    July 8, 2026   Case LawsGST
    Input tax credit denial set aside where genuineness of supply required further examination and hearing was inadequate.
    July 8, 2026   Case LawsGST
    Additional ITC anti-profiteering analysis upheld on project-wise methodology, recipient-specific restitution, interest, and no retrospective penalty.
    July 8, 2026   Case LawsIncome Tax
    Reason to believe for reassessment fails where reopening rests on sister-concern material and presumed on-money sales.
    July 8, 2026   Case LawsIncome Tax
    Unabated search assessments require incriminating material; foreign account additions also fail without proof of ownership by the Revenue.
    July 8, 2026   Case LawsIncome Tax
    Revision in limited scrutiny requires an assessment order to be both erroneous and prejudicial to Revenue.
    July 8, 2026   Case LawsIncome Tax
    Concurrent findings of fact in search assessment additions can bar a substantial question of law under Section 260A.
    July 8, 2026   Case LawsIncome Tax
    MAT book profit cannot be reduced for revaluation depreciation merely because the auditor noted selective revaluation.
    July 8, 2026   Case LawsIncome Tax
    Charitable registration cancellation: limitation and jurisdiction upheld, but withdrawal quashed under discontinued provisions for skill-development e...
    July 8, 2026   Case LawsIncome Tax
    Reassessment invalid for non-supply of relied-upon material, third-party papers, and time-barred reopening proceedings in reassessment.
    July 8, 2026   Case LawsIncome Tax
    Remand report acceptance bars notional interest and trade payable additions, with ad hoc expense disallowances deleted.
    July 8, 2026   Case LawsIncome Tax
    TDS credit cannot be denied for wrong-PAN deduction when tax was deducted and deposited on commission agent's behalf.
    July 8, 2026   Case LawsIncome Tax
    Transfer pricing comparables in market research services turn on functional similarity and DRP-compliance remand issues.
    July 8, 2026   Case LawsIncome Tax
    Public charitable trust taxation: absence of beneficiary shares does not justify maximum marginal rate; normal AOP rates apply.
    July 8, 2026   Case LawsIncome Tax
    Borrowed satisfaction and penny stock additions failed where share transactions were documented and no assessee-specific material existed
    July 8, 2026   Case LawsIncome Tax
    Share premium taxation turns on receipt year and excess over fair market value, with DCF valuation accepted.
❮
❯
❯❯
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 8, 2026   Circulars Customs
    SCMTR transitional period extended until June 2026, with electronic filing of complete and correct cargo declarations continuing.
    July 8, 2026   Circulars Income Tax
    Safe harbour for rough diamonds in SNZs clarified: strict raw-diamond criteria, no deductions, and TDS applies.
    July 8, 2026   Circulars Customs
    Anti-dumping duty and provisional guarantee apply to Glufosinate imports from China PR pending absorption review.
    July 8, 2026   Case Laws GST
    Writ jurisdiction deferred to statutory appeal, with delay condonation and interim protection against recovery
    July 8, 2026   Case Laws GST
    Contractual reimbursement of incremental GST cannot override statutory GST returns, interest, penalty or limitation rules
    July 8, 2026   Case Laws GST
    Input tax credit denial set aside where genuineness of supply required further examination and hearing was inadequate.
    July 8, 2026   Case Laws GST
    Additional ITC anti-profiteering analysis upheld on project-wise methodology, recipient-specific restitution, interest, and no retrospective penalty.
    July 8, 2026   Case Laws Income Tax
    Reason to believe for reassessment fails where reopening rests on sister-concern material and presumed on-money sales.
    July 8, 2026   Case Laws Income Tax
    Unabated search assessments require incriminating material; foreign account additions also fail without proof of ownership by the Revenue.
    July 8, 2026   Case Laws Income Tax
    Revision in limited scrutiny requires an assessment order to be both erroneous and prejudicial to Revenue.
    July 8, 2026   Case Laws Income Tax
    Concurrent findings of fact in search assessment additions can bar a substantial question of law under Section 260A.
    July 8, 2026   Case Laws Income Tax
    MAT book profit cannot be reduced for revaluation depreciation merely because the auditor noted selective revaluation.
    July 8, 2026   Case Laws Income Tax
    Charitable registration cancellation: limitation and jurisdiction upheld, but withdrawal quashed under discontinued provisions for skill-development entity
    July 8, 2026   Case Laws Income Tax
    Reassessment invalid for non-supply of relied-upon material, third-party papers, and time-barred reopening proceedings in reassessment.
    July 8, 2026   Case Laws Income Tax
    Remand report acceptance bars notional interest and trade payable additions, with ad hoc expense disallowances deleted.
    July 8, 2026   Case Laws Income Tax
    TDS credit cannot be denied for wrong-PAN deduction when tax was deducted and deposited on commission agent's behalf.
    July 8, 2026   Case Laws Income Tax
    Transfer pricing comparables in market research services turn on functional similarity and DRP-compliance remand issues.
    July 8, 2026   Case Laws Income Tax
    Public charitable trust taxation: absence of beneficiary shares does not justify maximum marginal rate; normal AOP rates apply.
    July 8, 2026   Case Laws Income Tax
    Borrowed satisfaction and penny stock additions failed where share transactions were documented and no assessee-specific material existed
    July 8, 2026   Case Laws Income Tax
    Share premium taxation turns on receipt year and excess over fair market value, with DCF valuation accepted.

    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 ➔