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    September 1, 2026   Case Laws Income Tax
    Revisional relief for omitted charitable-trust capital-gains claims extends to fixed-deposit reinvestment where disclosure was complete.
    September 1, 2026   Case Laws Income Tax
    Subsisting reasons to believe fail when appellate relief removes every subsequent-year foundation for reassessment; the notice was quashed.
    September 1, 2026   Case Laws Income Tax
    Reason to believe in reassessment requires a live material nexus; unrelated allegations and later law cannot sustain reopening.
    September 1, 2026   Case Laws Income Tax
    Draft assessment procedure requires eligible-assessee status and final determination before demand or penalty notices can validly issue.
    September 1, 2026   Case Laws Income Tax
    Signed statutory approval is essential for reassessment jurisdiction; electronic authentication cannot replace a manual or digital signature.
    September 1, 2026   Case Laws Income Tax
    Intra-group service pricing adjustment deleted after arm's length price was set at nil without sustainable basis.
    September 1, 2026   Case Laws Income Tax
    Transfer-pricing benchmarking requires proven COVID costs, consistent TNMM classifications, and reliable internal CUP comparability before adjustments...
    September 1, 2026   Case Laws Income Tax
    Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
    September 1, 2026   Case Laws Income Tax
    Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
    September 1, 2026   Case Laws Income Tax
    Transfer-pricing comparability requires aligned related-party exposure, ownership profile, revenue model and sourcing-support functions to prevent dis...
    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...
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September 1, 2026   Case Laws Income Tax
Revisional relief for omitted charitable-trust capital-gains claims extends to fixed-deposit reinvestment where disclosure was complete.
September 1, 2026   Case Laws Income Tax
Subsisting reasons to believe fail when appellate relief removes every subsequent-year foundation for reassessment; the notice was quashed.
September 1, 2026   Case Laws Income Tax
Reason to believe in reassessment requires a live material nexus; unrelated allegations and later law cannot sustain reopening.
September 1, 2026   Case Laws Income Tax
Draft assessment procedure requires eligible-assessee status and final determination before demand or penalty notices can validly issue.
September 1, 2026   Case Laws Income Tax
Signed statutory approval is essential for reassessment jurisdiction; electronic authentication cannot replace a manual or digital signature.
September 1, 2026   Case Laws Income Tax
Intra-group service pricing adjustment deleted after arm's length price was set at nil without sustainable basis.
September 1, 2026   Case Laws Income Tax
Transfer-pricing benchmarking requires proven COVID costs, consistent TNMM classifications, and reliable internal CUP comparability before adjustments.
September 1, 2026   Case Laws Income Tax
Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjustment.
September 1, 2026   Case Laws Income Tax
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitability.
September 1, 2026   Case Laws Income Tax
Transfer-pricing comparability requires aligned related-party exposure, ownership profile, revenue model and sourcing-support functions to prevent distorted margins in benchmark analysis.
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.

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

This notification amends the previous notification S.O. 372(E)...

Special Courts Designated in Kerala for Money Laundering Cases to Improve Judicial Efficiency.

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Money Laundering August 23, 2024 Notifications
This notification amends the previous notification S.O. 372(E) dated 5th February 2016, regarding the designation and jurisdiction of Special Courts under the Prevention of Money Laundering Act, 2002 (PMLA) in Kerala. It inserts two new entries for Kerala in the table, designating the Additional District and Sessions Court-I in Ernakulam to try PMLA offenses for Thiruvananthapuram, Kollam, Pathanamthitta, Alappuzha, Idukki, Kottayam, and Ernakulam districts. It also designates the Additional Sessions Court (Marad cases) in Kozhikode to try such offenses for Thrissur, Palakkad, Malappuram, Kozhikode, Wayanad, Kannur, and Kasaragod districts. The notification is issued by the Ministry of Finance u/s 43 of the PMLA in consultation with the Chief Justice of the Kerala High Court.
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