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    September 1, 2026   Case Laws Income Tax
    Assessment jurisdiction requires valid statutory transfer and timely scrutiny notice; administrative reassignment cannot sustain proceedings.
    September 1, 2026   Case Laws Income Tax
    TDS on statutory market fees and pass-through procurement payments did not trigger contract withholding disallowance.
    September 1, 2026   Case Laws Income Tax
    Binding Dispute Resolution Panel directions invalidate non-conforming assessments, while ad hoc nil pricing of intra-group services fails.
    September 1, 2026   Case Laws Income Tax
    Electronic service of DRP directions triggers assessment limitation, making a belated final assessment time-barred and beyond jurisdiction.
    September 1, 2026   Case Laws Income Tax
    TNMM functional comparability requires excluding rice manufacturers from a pure Basmati rice trader's benchmark and recognising operating export recei...
    September 1, 2026   Case Laws Income Tax
    Working-capital adjustment subsumes delayed-receivable effects in TNMM benchmarking of captive software-development services, avoiding separate notion...
    September 1, 2026   Case Laws Income Tax
    Transfer-pricing comparability requires exclusion of financially illogical super-profit comparables and correction of unsupported annual-report and ma...
    September 1, 2026   Case Laws Income Tax
    Misreporting penalties require proven statutory defaults, not merely transfer-pricing adjustments caused by competing benchmarking and comparability m...
    September 1, 2026   Case Laws Income Tax
    Charitable character assessment preserves Section 80G approval despite inclusive spiritual teachings and incidental religious expenditure within the s...
    September 1, 2026   Case Laws Income Tax
    Penalty proceedings for cash-loan acceptance require assessment proceedings and recorded Assessing Officer satisfaction; absent these, the proceedings...
    September 1, 2026   Case Laws Income Tax
    TDS liability on foreign-agent commission requires verification of payment figures and Indian taxable presence before fresh adjudication.
    September 1, 2026   Case Laws Income Tax
    Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
    September 1, 2026   Case Laws Income Tax
    Maintainability of revision-order appeals depends on grounds showing a grievance against revision, otherwise dismissal follows independently.
    September 1, 2026   Case Laws Customs
    Related-party customs valuation requires objective doubt, while royalties not conditional on imported goods' sale remain excluded.
    September 1, 2026   Case Laws Customs
    Specific drugs-and-medicines classification gives eligible bulk drugs and APIs concessional IGST treatment despite chemical tariff classification.
    September 1, 2026   Case Laws Customs
    Specific drug-rate entry covers imported APIs and bulk drugs, overriding general chemical chapter entries for concessional IGST treatment.
    September 1, 2026   Case Laws Companies Law
    Annual accounts for companies in liquidation remain mandatory despite filed half-yearly audited accounts, preserving accurate financial disclosure.
    September 1, 2026   Case Laws SEBI
    Suppression of prior proceedings in PIL jurisdiction resulted in dismissal for forum shopping and abuse of process.
    September 1, 2026   Case Laws IBC
    Forfeiture of an auction deposit before an extended payment period expires is arbitrary and requires refund without interest.
    September 1, 2026   Case Laws Money Laundering
    Prior sales and mortgages do not automatically defeat attachment of property linked to proceeds of crime
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September 1, 2026   Case Laws Income Tax
Assessment jurisdiction requires valid statutory transfer and timely scrutiny notice; administrative reassignment cannot sustain proceedings.
September 1, 2026   Case Laws Income Tax
TDS on statutory market fees and pass-through procurement payments did not trigger contract withholding disallowance.
September 1, 2026   Case Laws Income Tax
Binding Dispute Resolution Panel directions invalidate non-conforming assessments, while ad hoc nil pricing of intra-group services fails.
September 1, 2026   Case Laws Income Tax
Electronic service of DRP directions triggers assessment limitation, making a belated final assessment time-barred and beyond jurisdiction.
September 1, 2026   Case Laws Income Tax
TNMM functional comparability requires excluding rice manufacturers from a pure Basmati rice trader's benchmark and recognising operating export receipts.
September 1, 2026   Case Laws Income Tax
Working-capital adjustment subsumes delayed-receivable effects in TNMM benchmarking of captive software-development services, avoiding separate notional-interest adjustment.
September 1, 2026   Case Laws Income Tax
Transfer-pricing comparability requires exclusion of financially illogical super-profit comparables and correction of unsupported annual-report and margin findings.
September 1, 2026   Case Laws Income Tax
Misreporting penalties require proven statutory defaults, not merely transfer-pricing adjustments caused by competing benchmarking and comparability methodologies.
September 1, 2026   Case Laws Income Tax
Charitable character assessment preserves Section 80G approval despite inclusive spiritual teachings and incidental religious expenditure within the statutory limit.
September 1, 2026   Case Laws Income Tax
Penalty proceedings for cash-loan acceptance require assessment proceedings and recorded Assessing Officer satisfaction; absent these, the proceedings were quashed.
September 1, 2026   Case Laws Income Tax
TDS liability on foreign-agent commission requires verification of payment figures and Indian taxable presence before fresh adjudication.
September 1, 2026   Case Laws Income Tax
Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-capital adjustments require verification.
September 1, 2026   Case Laws Income Tax
Maintainability of revision-order appeals depends on grounds showing a grievance against revision, otherwise dismissal follows independently.
September 1, 2026   Case Laws Customs
Related-party customs valuation requires objective doubt, while royalties not conditional on imported goods' sale remain excluded.
September 1, 2026   Case Laws Customs
Specific drugs-and-medicines classification gives eligible bulk drugs and APIs concessional IGST treatment despite chemical tariff classification.
September 1, 2026   Case Laws Customs
Specific drug-rate entry covers imported APIs and bulk drugs, overriding general chemical chapter entries for concessional IGST treatment.
September 1, 2026   Case Laws Companies Law
Annual accounts for companies in liquidation remain mandatory despite filed half-yearly audited accounts, preserving accurate financial disclosure.
September 1, 2026   Case Laws SEBI
Suppression of prior proceedings in PIL jurisdiction resulted in dismissal for forum shopping and abuse of process.
September 1, 2026   Case Laws IBC
Forfeiture of an auction deposit before an extended payment period expires is arbitrary and requires refund without interest.
September 1, 2026   Case Laws Money Laundering
Prior sales and mortgages do not automatically defeat attachment of property linked to proceeds of crime

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Money Laundering

Seeking grant of Regular Bail - Money Laundering - proceeds of...

Court Grants Bail in Money Laundering Case Citing Evidence Gaps and Witness Reliability Issues in Subsidy Fraud Probe.

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Money Laundering March 14, 2024 Case Laws HC
Seeking grant of Regular Bail - Money Laundering - proceeds of crime - predicate offence - subsidy fraud in IFFCO by opening Kisan International Trading - The Delhi High Court granted bail to the petitioner charged under the PMLA, after examining the evidence and submissions presented. The court found inconsistencies in the prosecution's allegations, particularly regarding the inflation of prices for fertilizer imports and the establishment of an unbroken money trail to prove the proceeds of crime. The decision emphasized the importance of substantiating allegations with concrete evidence and highlighted issues with witness reliability in the context of PMLA charges.
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Acts Income Tax
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