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    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.
    July 8, 2026   Case LawsCustoms
    Customs penalty moderation and official-capacity liability upheld where officer conduct was treated as factual, not legal, error.
    July 8, 2026   Case LawsCustoms
    Royalty includibility in customs valuation rejected where royalty was not a condition of sale of imported goods.
    July 8, 2026   Case LawsCustoms
    Retracted statements and unreliable panchnama evidence cannot sustain export diversion allegations when cross-examination is denied
    July 8, 2026   Case LawsCustoms
    Secure transit breach alone cannot sustain penalty for abetment without evidence of knowledge or collusion.
    July 8, 2026   Case LawsCustoms
    Limitation after initial seizure, lack of reason to believe, and failure of Section 123 defeated confiscation of gold.
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    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.
    July 8, 2026   Case Laws Customs
    Customs penalty moderation and official-capacity liability upheld where officer conduct was treated as factual, not legal, error.
    July 8, 2026   Case Laws Customs
    Royalty includibility in customs valuation rejected where royalty was not a condition of sale of imported goods.
    July 8, 2026   Case Laws Customs
    Retracted statements and unreliable panchnama evidence cannot sustain export diversion allegations when cross-examination is denied
    July 8, 2026   Case Laws Customs
    Secure transit breach alone cannot sustain penalty for abetment without evidence of knowledge or collusion.
    July 8, 2026   Case Laws Customs
    Limitation after initial seizure, lack of reason to believe, and failure of Section 123 defeated confiscation of gold.

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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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