Loading...

⚠ ✕
❮ 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
    August 28, 2026   Case Laws GST
    E-Way Bill compliance for returning excavators requires proof of a valid short-distance movement exemption to avoid penalties.
    August 28, 2026   Case Laws GST
    E-Way Bill non-generation and repeated post-interception production can support tax-evasion intent and restoration of tax penalties.
    August 28, 2026   Case Laws GST
    Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
    August 28, 2026   Case Laws GST
    Psyllium seed classification treats stored raw seeds as dried goods, denying fresh and seed-quality GST exemptions.
    August 28, 2026   Case Laws Income Tax
    Beneficial DTAA withholding rates prevail over PAN-based higher deduction requirements for non-resident royalty and technical service payments.
    August 28, 2026   Case Laws Income Tax
    Charitable status of statutory housing boards survives commercial-looking receipts from public housing functions under income-tax exemptions.
    August 28, 2026   Case Laws Income Tax
    Penalty for inaccurate particulars fails when the sole bad-debt disallowance is deleted, leaving no related tax liability.
    August 28, 2026   Case Laws Income Tax
    Post-assessment TDS refunds require no Form 26B and cannot be withheld without a statutory adjustment order.
    August 28, 2026   Case Laws Income Tax
    TDS credit cannot be denied when deductor fails to deposit tax, while an unserved demand remains unenforceable.
    August 28, 2026   Case Laws Income Tax
    Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
    August 28, 2026   Case Laws Income Tax
    Draft assessment procedure for non-residents is mandatory; bypassing it renders a final assessment void on the stated facts.
    August 28, 2026   Case Laws Income Tax
    Unsecured Loan Evidence Shifts Revenue Burden, While Late Employees' PF/ESI Deposits Remain Non-Deductible for Tax Purposes
    August 28, 2026   Case Laws Income Tax
    Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
    August 28, 2026   Case Laws Income Tax
    Cash sale consideration and reasonable cause supported deletion of penalty where receipts were disclosed and co-owners received comparable treatment.
    August 28, 2026   Case Laws Income Tax
    Interest on borrowings for assets held for sale remains revenue expenditure, outside the put-to-use proviso.
    August 28, 2026   Case Laws Income Tax
    Section 14A limits interest disallowance where own funds exceed investments and caps administrative disallowance at exempt income.
    August 28, 2026   Case Laws Income Tax
    Actuarial sick-leave provisions qualify as accrued business liabilities despite non-encashability, avoiding leave-encashment payment restrictions for ...
    August 28, 2026   Case Laws Income Tax
    Specific misreporting charges are required; vague notices and invalid search assessments cannot support income-reporting penalties.
    August 28, 2026   Case Laws Income Tax
    Patent licence valuation: competing expert reports led to a non-precedential lump-sum valuation and consequential tax computation.
    August 28, 2026   Case Laws Income Tax
    TDS credit through rectification remains available when Form 26AS supports the deduction and related income is taxed.
❮
❯
❯❯
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
August 28, 2026   Case Laws GST
E-Way Bill compliance for returning excavators requires proof of a valid short-distance movement exemption to avoid penalties.
August 28, 2026   Case Laws GST
E-Way Bill non-generation and repeated post-interception production can support tax-evasion intent and restoration of tax penalties.
August 28, 2026   Case Laws GST
Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxable.
August 28, 2026   Case Laws GST
Psyllium seed classification treats stored raw seeds as dried goods, denying fresh and seed-quality GST exemptions.
August 28, 2026   Case Laws Income Tax
Beneficial DTAA withholding rates prevail over PAN-based higher deduction requirements for non-resident royalty and technical service payments.
August 28, 2026   Case Laws Income Tax
Charitable status of statutory housing boards survives commercial-looking receipts from public housing functions under income-tax exemptions.
August 28, 2026   Case Laws Income Tax
Penalty for inaccurate particulars fails when the sole bad-debt disallowance is deleted, leaving no related tax liability.
August 28, 2026   Case Laws Income Tax
Post-assessment TDS refunds require no Form 26B and cannot be withheld without a statutory adjustment order.
August 28, 2026   Case Laws Income Tax
TDS credit cannot be denied when deductor fails to deposit tax, while an unserved demand remains unenforceable.
August 28, 2026   Case Laws Income Tax
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination before orders.
August 28, 2026   Case Laws Income Tax
Draft assessment procedure for non-residents is mandatory; bypassing it renders a final assessment void on the stated facts.
August 28, 2026   Case Laws Income Tax
Unsecured Loan Evidence Shifts Revenue Burden, While Late Employees' PF/ESI Deposits Remain Non-Deductible for Tax Purposes
August 28, 2026   Case Laws Income Tax
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessments.
August 28, 2026   Case Laws Income Tax
Cash sale consideration and reasonable cause supported deletion of penalty where receipts were disclosed and co-owners received comparable treatment.
August 28, 2026   Case Laws Income Tax
Interest on borrowings for assets held for sale remains revenue expenditure, outside the put-to-use proviso.
August 28, 2026   Case Laws Income Tax
Section 14A limits interest disallowance where own funds exceed investments and caps administrative disallowance at exempt income.
August 28, 2026   Case Laws Income Tax
Actuarial sick-leave provisions qualify as accrued business liabilities despite non-encashability, avoiding leave-encashment payment restrictions for deductions.
August 28, 2026   Case Laws Income Tax
Specific misreporting charges are required; vague notices and invalid search assessments cannot support income-reporting penalties.
August 28, 2026   Case Laws Income Tax
Patent licence valuation: competing expert reports led to a non-precedential lump-sum valuation and consequential tax computation.
August 28, 2026   Case Laws Income Tax
TDS credit through rectification remains available when Form 26AS supports the deduction and related income is taxed.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

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

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Money Laundering

Money Laundering - proceeds of crime - double jeopardy -...

Money Laundering and Double Jeopardy: Dismissal of Criminal Revision and Original Petition in Proceeds of Crime Case.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Money Laundering December 13, 2023 Case Laws HC
Money Laundering - proceeds of crime - double jeopardy - prosecuting the person accused of an offence under Section 13(1)(e) of the Prevention of corruption Act and for an offence u/s 3 of PMLA - Both the Criminal Revision Case and the Criminal Original Petition are liable to be dismissed and accordingly, dismissed. - HC
View Source View

Topics

Acts Income Tax
Next ➔