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    September 4, 2026   Case Laws GST
    Condonation of GST appeal delay through writ jurisdiction enables merits review despite statutory appellate limitation.
    September 4, 2026   Case Laws GST
    Reversed excess input tax credit and available ledger balance require fresh adjudication before recovery of the disputed demand.
    September 4, 2026   Case Laws GST
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    September 4, 2026   Case Laws Income Tax
    Section 87A rebate covers eligible short-term capital gains tax for AY 2025-26; later restrictions apply prospectively only.
    September 4, 2026   Case Laws Income Tax
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    September 4, 2026   Case Laws Income Tax
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    September 4, 2026   Case Laws Income Tax
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    September 4, 2026   Case Laws Income Tax
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    September 4, 2026   Case Laws Customs
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    September 4, 2026   Case Laws Customs
    Absolute confiscation after redemption was invalid, while penalty enhancement failed without evidence establishing the importer's profit margin.
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September 4, 2026   Case Laws GST
Condonation of GST appeal delay through writ jurisdiction enables merits review despite statutory appellate limitation.
September 4, 2026   Case Laws GST
Reversed excess input tax credit and available ledger balance require fresh adjudication before recovery of the disputed demand.
September 4, 2026   Case Laws GST
Personal hearing after a GST reply is essential where an adverse adjudication order may follow.
September 4, 2026   Case Laws GST
Statutory Limitation in GST Assessments invalidates notices, assessment orders and recovery action issued beyond the prescribed deadline.
September 4, 2026   Case Laws GST
Mandatory GST appellate pre-deposit remains payable despite tax payment during adjudication, preserving appeal subject to delay condonation.
September 4, 2026   Case Laws GST
Voluntary excess ITC reversal before notice ends further interest liability after revenue verifies the taxpayer's claim.
September 4, 2026   Case Laws Income Tax
Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions.
September 4, 2026   Case Laws Income Tax
Interest on borrowed capital includes loan-linked insurance, processing and maintenance charges, making them deductible for let-out property income.
September 4, 2026   Case Laws Income Tax
Reassessment threshold limits extended reopening where only embedded profit from unaccounted purchases constitutes escaped income.
September 4, 2026   Case Laws Income Tax
Survey-surrendered excess stock and cash treated as business income, excluding enhanced taxation for the relevant assessment year.
September 4, 2026   Case Laws Income Tax
Unclaimed Section 80C deductions cannot be secured through rectification but may be pursued through a condoned revised return.
September 4, 2026   Case Laws Income Tax
Section 87A rebate covers eligible short-term capital gains tax for AY 2025-26; later restrictions apply prospectively only.
September 4, 2026   Case Laws Income Tax
Merits-based appellate adjudication is mandatory where an income-tax appeal remains pending despite the assessee's non-prosecution.
September 4, 2026   Case Laws Income Tax
Unverified trade creditors and unsupported expenditure require evidentiary review before appellate relief can stand in tax assessments.
September 4, 2026   Case Laws Income Tax
Belated Form 10BB filing cannot defeat charitable-trust exemption where the audit report is subsequently verified.
September 4, 2026   Case Laws Income Tax
Section 271AAD penalty initiation cannot be directed through revisionary jurisdiction before false entries receive final determination.
September 4, 2026   Case Laws Customs
Provisional release of seized prohibited imports may be refused where national-security restrictions and adjudication proceedings remain engaged.
September 4, 2026   Case Laws Customs
Extended limitation for SAD recovery failed where FTWZ clearances followed authorised exemption practice without intentional suppression of facts.
September 4, 2026   Case Laws Customs
Voluntary Customs statements supported Customs Broker penalties for knowingly misclassifying areca nuts and enabling improper imports.
September 4, 2026   Case Laws Customs
Absolute confiscation after redemption was invalid, while penalty enhancement failed without evidence establishing the importer's profit margin.

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

The Appellate Tribunal addressed issues related to money...

Attachments set aside in money laundering case as appellants proved funds' legitimacy. Appeals dismissed for unexplained sources.

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Money Laundering June 7, 2024 Case Laws AT
The Appellate Tribunal addressed issues related to money laundering involving illegal foreign remittances through fake import documents. Bank accounts and fixed deposits were attached. Attachments were set aside when legitimate funds were proven. Appeals were dismissed when fund sources were unconvincing. 13 appeals were disposed of, along with pending applications.
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Acts Income Tax
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