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    August 6, 2026   Case LawsIncome Tax
    Depreciation option claims with full disclosure and bona fide revision do not establish inaccurate income particulars for penalty.
    August 6, 2026   Case LawsIncome Tax
    International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
    August 6, 2026   Case LawsIncome Tax
    Asset-based escaped-income satisfaction is mandatory for extended Section 153C jurisdiction; a cash-transaction note alone invalidates the assessment.
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    August 6, 2026   Case LawsIncome Tax
    Accommodation-entry interest is disallowed, but tax withholding is excluded and unsupported estimated commission additions fail.
    August 6, 2026   Case LawsIncome Tax
    Transitional reassessment limitation preserves the old regime's time bar, invalidating notices issued after the applicable period expired.
    August 6, 2026   Case LawsIncome Tax
    Deemed annual value of completed unsold developer units must use municipal rateable value, subject to verified purchaser-advance exclusions.
    August 6, 2026   Case LawsIncome Tax
    Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
    August 6, 2026   Case LawsBenami Property
    Benami share attachment upheld on traced funding and control, while unlisted demat shares required release to their rightful owner.
    August 6, 2026   Case LawsCustoms
    Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
    August 6, 2026   Case LawsCustoms
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    August 6, 2026   Case LawsIBC
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    August 6, 2026   Case LawsMoney Laundering
    Provisional attachment challenges require clear jurisdictional defects; revenue quantification disputes belong before the statutory PMLA adjudicatory ...
    August 6, 2026   Case LawsService Tax
    Packaged software treated as goods excludes deemed sales from service tax, while late return filing fees remain payable.
    August 6, 2026   Case LawsCentral Excise
    Manufacture requires a distinct marketable commodity; photocopier module kitting without assembly does not attract central excise duty.
    August 6, 2026   Case LawsCentral Excise
    Natural gas compression solely for transport, followed by decompression before sale, does not constitute manufacture of compressed natural gas.
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    August 6, 2026   Case Laws Income Tax
    Depreciation option claims with full disclosure and bona fide revision do not establish inaccurate income particulars for penalty.
    August 6, 2026   Case Laws Income Tax
    International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability governs software service margins.
    August 6, 2026   Case Laws Income Tax
    Asset-based escaped-income satisfaction is mandatory for extended Section 153C jurisdiction; a cash-transaction note alone invalidates the assessment.
    August 6, 2026   Case Laws Income Tax
    Arm's length pricing for corporate guarantees and foreign-currency receivables applies a reduced commission, LIBOR benchmark, and credit period.
    August 6, 2026   Case Laws Income Tax
    Agricultural land character at transfer determines capital-gains treatment despite purchaser obtaining later non-agricultural-use permission.
    August 6, 2026   Case Laws Income Tax
    Accommodation-entry interest is disallowed, but tax withholding is excluded and unsupported estimated commission additions fail.
    August 6, 2026   Case Laws Income Tax
    Transitional reassessment limitation preserves the old regime's time bar, invalidating notices issued after the applicable period expired.
    August 6, 2026   Case Laws Income Tax
    Deemed annual value of completed unsold developer units must use municipal rateable value, subject to verified purchaser-advance exclusions.
    August 6, 2026   Case Laws Income Tax
    Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exemption treatment.
    August 6, 2026   Case Laws Benami Property
    Benami share attachment upheld on traced funding and control, while unlisted demat shares required release to their rightful owner.
    August 6, 2026   Case Laws Customs
    Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods.
    August 6, 2026   Case Laws Customs
    SAFTA certificate of origin benefit survived compelled relinquishment, invalidating reassessment, duty demand, confiscation and penalties for imported ship-breaking material.
    August 6, 2026   Case Laws Customs
    Social Welfare Surcharge follows aggregate customs duty payable, making it inapplicable where MEIS or SEIS exemptions reduce duty to nil.
    August 6, 2026   Case Laws Customs
    Transaction value follows the renegotiated price actually paid by an unrelated subsequent importer after the original consignee defaults.
    August 6, 2026   Case Laws Customs
    Related-party customs valuation requires deductive redetermination where undisclosed funding discounts undermine the declared transaction value.
    August 6, 2026   Case Laws IBC
    Moratorium asset restoration permits consequential directions to replenish the insolvency estate despite no finding of fraudulent trading.
    August 6, 2026   Case Laws Money Laundering
    Provisional attachment challenges require clear jurisdictional defects; revenue quantification disputes belong before the statutory PMLA adjudicatory mechanism.
    August 6, 2026   Case Laws Service Tax
    Packaged software treated as goods excludes deemed sales from service tax, while late return filing fees remain payable.
    August 6, 2026   Case Laws Central Excise
    Manufacture requires a distinct marketable commodity; photocopier module kitting without assembly does not attract central excise duty.
    August 6, 2026   Case Laws Central Excise
    Natural gas compression solely for transport, followed by decompression before sale, does not constitute manufacture of compressed natural gas.

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      Home› Highlights › Money Laundering › 2023 › November, 2023 › This
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      Money Laundering

      Money Laundering - presumption that proceeds of crime - There is...

      Legal Presumption: Accused Must Disprove Money is Clean in Money Laundering Cases u/s 24.

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      Money LaunderingNovember 2, 2023Case LawsHC
      Money Laundering - presumption that proceeds of crime - There is a presumption in inter-connected transaction also Section 24 castes a burden on a person charges with the offence of money laundering under Section 3, unless the contrary is proved, the presumption that such proceeds of crime are involved in the money transaction. - HC
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