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October 1, 2026   Case Laws GST
GST Show Cause Notices Initiate Adjudication, Leaving Audit and Limitation Objections for Statutory Determination Rather Than Writ Intervention
October 1, 2026   Case Laws GST
GST penalty liability for fraudulent invoices reaches non-taxable beneficiaries only upon proof of benefit retention and transaction instigation.
October 1, 2026   Case Laws GST
Hookah service in designated smoking areas remains prohibited despite self-service or rental models under tobacco-control rules.
October 1, 2026   Case Laws GST
Input tax credit on fresh IPO issue expenses is available when proceeds further the company's business activities.
October 1, 2026   Case Laws Income Tax
Erroneous PAN Mapping Invalidates Reassessment Based on Another Person's Share Transaction and Prevents Limitation Avoidance
October 1, 2026   Case Laws Income Tax
Notional interest on delayed associated-enterprise receivables may require no separate adjustment where the taxpayer is entirely debt-free.
October 1, 2026   Case Laws Income Tax
Third-Party Search Material Cannot Extend Reassessment Limitation Where the Applicable Search Assessment Block Has Expired.
October 1, 2026   Case Laws Income Tax
Search penalty requires statutory undisclosed-income finding, precise default notice, and timely completion after assessment appeal.
October 1, 2026   Case Laws Income Tax
Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional interest.
October 1, 2026   Case Laws Income Tax
Additional evidence and verification govern disputed creditor balances, agricultural claims, sales rebates, and share application money taxability.
October 1, 2026   Case Laws Income Tax
Transfer-pricing tolerance band applies to a single-value internal comparable, treating the declared price as arm's length.
October 1, 2026   Case Laws Income Tax
Pecuniary jurisdiction governs scrutiny notices: an ACIT notice without transfer can invalidate the resulting assessment.
October 1, 2026   Case Laws Customs
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties.
October 1, 2026   Case Laws Customs
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and penalties.
October 1, 2026   Case Laws IBC
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of disciplinary proceedings.
October 1, 2026   Case Laws IBC
One-Time Settlement Default Does Not Reset Insolvency Default Date, Limiting Section 10A Bar and Preserving Admission
October 1, 2026   Case Laws Money Laundering
Equivalent-value property attachment may reach pre-existing assets when direct proceeds of crime are unavailable or laundered.
October 1, 2026   Case Laws Service Tax
Foreign-bank charges under reverse charge require exporter privity; unsegregated demands, extended limitation and penalties fail.
October 1, 2026   Case Laws Wealth-tax
Agricultural-land exclusion under wealth tax extends retrospectively to revenue-record agricultural land used for agricultural purposes.
September 30, 2026   Notes IBC
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation and voting.

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Home › Highlights › Money Laundering › 2024 › April, 2024 › This
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Money Laundering

Seeking grant of anticipatory bail - Money Laundering - twin...

Anticipatory bail granted in money laundering case; influenced by SC rulings and leniency for women under PMLA conditions.

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Money Laundering April 18, 2024 Case Laws HC
Seeking grant of anticipatory bail - Money Laundering - twin conditions of Section 45 of the PMLA Act satisfied or not - main accused was exonerated on identical allegations by the Adjudicating Authority - The court allowed the anticipatory bail application, stipulating conditions to ensure the applicant's appearance in court and non-interference with the trial process. The decision was influenced by previous Supreme Court rulings granting bail under similar circumstances and the fact that the applicant, being a woman, fulfilled certain leniency provisions under the PMLA.
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