Loading...

⚠ ✕
❮ Top
☎ Help
☰
GST ▸
Central GST ▸
Integrated GST + ▸
UTGST / SGST ▸
GST Case Laws + ▸
Income Tax ▸
Income Tax ▸
Allied (Direct Tax) ▸
Income Tax Case Laws ▸
DTAA ▸
International Taxation ▸
Customs ▸
Customs Act / Rules ▸
Notifications / Forms ▸
Circulars / Tariff ▸
Case Laws / Manual ▸
FTP/SEZ ▸
Foreign Trade ▸
Notifications / Circulars / Appendix / Forms ▸
Special Economic Zone (SEZ) ▸
Corp. Law ▸
Company Laws ▸
Standards / Trusts ▸
Partnership / LLP / Societies ▸
Case Laws ▸
FEMA ▸
FEMA / FCRA ▸
Notifications / Circulars ▸
Manual / FAQ ▸
FEMA Case Laws ▸
SEBI / IBC ▸
SEBI ▸
SEBI Case Laws ▸
IBC ▸
IBC - Case Laws ▸
PMLA ▸
Benami Property ▸
Black Money ▸
Money Laundering ▸
Vivad ▸
Direct Tax ▸
Indirect Taxes ▸
Indian Laws ▸
Indian Laws ▸
Bharatiya Nyaya 2023 ▸
Finance Acts & Bills / Amendment Acts ▸
Case Laws ▸
Labour Laws ▸
Labour Code ▸
Old / Others ▸
Central Excise ▸
Central Excise - Cases ▸
Wealth Tax ▸
Service Tax ▸
Service Tax Cases ▸
CST / DVAT ▸
CST / VAT / Sales Tax ▸
×

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 ✕
🔎 Filters / Advanced Search ❯
TEXT

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
☰   Show Results ❯
    September 30, 2026   Case Laws IBC
    One-time settlement during liquidation does not change statutory distribution, and guarantors gain no creditor priority without debt assignment.
    September 30, 2026   Case Laws IBC
    CoC-approved eligibility criteria must precede Form G, while expired CIRP without a resolution plan requires liquidation.
    September 30, 2026   Case Laws FEMA
    FEMA borrowing restrictions bind charitable trusts, and civil penalties apply without proving intent for delayed repayment of non-resident rupee loans...
    September 30, 2026   Case Laws Money Laundering
    Property-attachment appeal documents relevant to continuing attachment must be admitted, while costs survive for belated production.
    September 30, 2026   Case Laws Money Laundering
    PMLA property retention permits prima facie proceeds-of-crime inquiry beyond accused ownership, absent prejudice from defective notice service.
    September 30, 2026   Case Laws Central Excise
    Excise manufacture test for modified vehicles requires fresh findings; intentional suppression alone permits extended limitation and penalties.
    September 30, 2026   Case Laws Companies Law
    Oral corporate agreements remain valid where no statutory writing requirement applies; disputed representative authority requires evidence, not thresh...
    September 29, 2026   Circulars Customs
    Customs assessment repository centralises rulings, decisions and advisories to promote uniform classification, valuation and informed trade compliance...
    September 29, 2026   Circulars Customs
    International LCL transshipment permission renewed subject to continuing compliance with customs procedures and cargo handling regulations.
    September 29, 2026   Circulars Customs
    Mandatory compliance verification before out-of-charge requires prescribed import documents for cosmetics, drugs and medical devices on e-SANCHIT.
    September 29, 2026   Circulars Customs
    ICD-bound container scanning shifts to mobile scanners, requiring terminal-level clearance checks and weekly compliance reporting.
    September 29, 2026   Circulars IBC
    PGIRP Filing Deadline Extension Defers Penalties for Delayed or Modified Personal Guarantor Insolvency Resolution Process Forms
    September 29, 2026   Case Laws Income Tax
    Natural justice in transfer pricing requires personal hearings and reasoned consideration of written objections before determinations are made.
    September 29, 2026   Case Laws GST
    Project-level anti-profiteering methodology treats actual post-GST ITC gains as buyer benefits, including consequential GST and interest.
    September 29, 2026   Case Laws GST
    Effective GST personal hearings require reply time to expire first; premature scheduling invalidates adjudication and requires fresh proceedings.
    September 29, 2026   Case Laws GST
    Statutory stay on GST recovery requires review of claimed appellate deposits and refund or recredit of excess recovery.
    September 29, 2026   Case Laws GST
    GST adjudication limits: demands and penalties cannot exceed the show-cause notice, requiring fresh adjudication when statutory limits are breached.
    September 29, 2026   Case Laws GST
    Fresh GST adjudication follows claimed tax discharge and overlapping demands, conditional on payment of previously assessed interest and penalties.
    September 29, 2026   Case Laws GST
    Expired e-way bills alone cannot support detention and penalty where invoices, verification and absence of tax evasion show compliance.
    September 29, 2026   Case Laws GST
    Mandatory employee canteens: recoveries avoid GST, while input tax credit is limited to the employer-borne cost.
❮
❯
❯❯
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
September 30, 2026   Case Laws IBC
One-time settlement during liquidation does not change statutory distribution, and guarantors gain no creditor priority without debt assignment.
September 30, 2026   Case Laws IBC
CoC-approved eligibility criteria must precede Form G, while expired CIRP without a resolution plan requires liquidation.
September 30, 2026   Case Laws FEMA
FEMA borrowing restrictions bind charitable trusts, and civil penalties apply without proving intent for delayed repayment of non-resident rupee loans.
September 30, 2026   Case Laws Money Laundering
Property-attachment appeal documents relevant to continuing attachment must be admitted, while costs survive for belated production.
September 30, 2026   Case Laws Money Laundering
PMLA property retention permits prima facie proceeds-of-crime inquiry beyond accused ownership, absent prejudice from defective notice service.
September 30, 2026   Case Laws Central Excise
Excise manufacture test for modified vehicles requires fresh findings; intentional suppression alone permits extended limitation and penalties.
September 30, 2026   Case Laws Companies Law
Oral corporate agreements remain valid where no statutory writing requirement applies; disputed representative authority requires evidence, not threshold rejection.
September 29, 2026   Circulars Customs
Customs assessment repository centralises rulings, decisions and advisories to promote uniform classification, valuation and informed trade compliance.
September 29, 2026   Circulars Customs
International LCL transshipment permission renewed subject to continuing compliance with customs procedures and cargo handling regulations.
September 29, 2026   Circulars Customs
Mandatory compliance verification before out-of-charge requires prescribed import documents for cosmetics, drugs and medical devices on e-SANCHIT.
September 29, 2026   Circulars Customs
ICD-bound container scanning shifts to mobile scanners, requiring terminal-level clearance checks and weekly compliance reporting.
September 29, 2026   Circulars IBC
PGIRP Filing Deadline Extension Defers Penalties for Delayed or Modified Personal Guarantor Insolvency Resolution Process Forms
September 29, 2026   Case Laws Income Tax
Natural justice in transfer pricing requires personal hearings and reasoned consideration of written objections before determinations are made.
September 29, 2026   Case Laws GST
Project-level anti-profiteering methodology treats actual post-GST ITC gains as buyer benefits, including consequential GST and interest.
September 29, 2026   Case Laws GST
Effective GST personal hearings require reply time to expire first; premature scheduling invalidates adjudication and requires fresh proceedings.
September 29, 2026   Case Laws GST
Statutory stay on GST recovery requires review of claimed appellate deposits and refund or recredit of excess recovery.
September 29, 2026   Case Laws GST
GST adjudication limits: demands and penalties cannot exceed the show-cause notice, requiring fresh adjudication when statutory limits are breached.
September 29, 2026   Case Laws GST
Fresh GST adjudication follows claimed tax discharge and overlapping demands, conditional on payment of previously assessed interest and penalties.
September 29, 2026   Case Laws GST
Expired e-way bills alone cannot support detention and penalty where invoices, verification and absence of tax evasion show compliance.
September 29, 2026   Case Laws GST
Mandatory employee canteens: recoveries avoid GST, while input tax credit is limited to the employer-borne cost.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Money Laundering › 2024 › February, 2024 › This
Back

All Highlights

Money Laundering

Seeking grant of regular bail - Money Laundering - Allegation of...

Bail Denied in Money Laundering Case: Court Cites Lack of Compliance with PMLA Section 45 Twin Conditions.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Money Laundering February 9, 2024 Case Laws HC
Seeking grant of regular bail - Money Laundering - Allegation of indulging in paper/bogus sales and purchase of goods, even though there was no actual movement of goods - The High Court dismisses the bail application, stating that the twin conditions under Section 45 of PMLA are not satisfied. The court finds prima facie evidence that the applicant was involved in money laundering through sham transactions.
View Source View

Topics

Acts Income Tax
Next ➔