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    July 21, 2026   CircularsDGFT
    Tariff rate quota applications open for eligible new completely built vehicles imported under the India-United Kingdom trade agreement.
    July 21, 2026   CircularsDGFT
    Low-value export consignments may receive RCMC exemption, easing access to FTP authorisations, benefits and concessions for eligible exporters.
    July 21, 2026   Case LawsGST
    Redemption fine under the Sabka Vishwas Scheme cannot independently disqualify a declaration from eligibility and merits consideration.
    July 21, 2026   Case LawsGST
    Regular bail in alleged fake-invoice tax credit fraud followed secured evidence and absence of prospects for early trial.
    July 21, 2026   Case LawsGST
    Anticipatory bail in alleged fraudulent input tax credit cases requires demonstrated necessity for arrest and custodial interrogation.
    July 21, 2026   Case LawsGST
    Negative blocking of input tax credit under Rule 86A is impermissible where it restricts future ledger credits.
    July 21, 2026   Case LawsGST
    Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
    July 21, 2026   Case LawsGST
    Clarificatory duty drawback circulars operate retrospectively, preserving merchant exporters' existing entitlement and supporting refund interest afte...
    July 21, 2026   Case LawsGST
    State GST officers' IGST enforcement powers extend to confiscation, with challenges routed through the State statutory appeal mechanism.
    July 21, 2026   Case LawsGST
    University affiliation fees are described as non-taxable regulatory functions, alternatively protected by the educational-services GST exemption.
    July 21, 2026   Case LawsGST
    Wrong-head integrated tax payment requires statutory adjustment before intra-State tax, interest, or penalty liability is determined afresh.
    July 21, 2026   Case LawsGST
    Restaurant service classification excludes hookah flavours consumed by inhalation, notwithstanding accompanying food, beverages and attendant restaura...
    July 21, 2026   Case LawsIncome Tax
    Rectification jurisdiction permits only correction of apparent record errors, not recall or reconsideration of a detailed merits order.
    July 21, 2026   Case LawsIncome Tax
    Residential property investment under Section 54F remains eligible despite delayed completion, possession or registration beyond the taxpayer's contro...
    July 21, 2026   Case LawsIncome Tax
    Royalty benchmarking under TNMM prevails where domestic rates lack reliable comparability for export transactions and technical know-how use.
    July 21, 2026   Case LawsIncome Tax
    Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
    July 21, 2026   Case LawsIncome Tax
    Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
    July 21, 2026   Case LawsIncome Tax
    Statutory approval under reassessment rules is jurisdictional; sanction by an incompetent authority invalidates the notice and reassessment.
    July 21, 2026   Case LawsIncome Tax
    Insurance compensation adjusted against fire loss cannot be separately taxed, and the consequential concealment penalty fails.
    July 21, 2026   Case LawsIncome Tax
    Securitisation trust pass-through taxation applies where investors lack voluntary common design and retain revocation rights over contributions.
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    July 21, 2026   Circulars DGFT
    Tariff rate quota applications open for eligible new completely built vehicles imported under the India-United Kingdom trade agreement.
    July 21, 2026   Circulars DGFT
    Low-value export consignments may receive RCMC exemption, easing access to FTP authorisations, benefits and concessions for eligible exporters.
    July 21, 2026   Case Laws GST
    Redemption fine under the Sabka Vishwas Scheme cannot independently disqualify a declaration from eligibility and merits consideration.
    July 21, 2026   Case Laws GST
    Regular bail in alleged fake-invoice tax credit fraud followed secured evidence and absence of prospects for early trial.
    July 21, 2026   Case Laws GST
    Anticipatory bail in alleged fraudulent input tax credit cases requires demonstrated necessity for arrest and custodial interrogation.
    July 21, 2026   Case Laws GST
    Negative blocking of input tax credit under Rule 86A is impermissible where it restricts future ledger credits.
    July 21, 2026   Case Laws GST
    Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed.
    July 21, 2026   Case Laws GST
    Clarificatory duty drawback circulars operate retrospectively, preserving merchant exporters' existing entitlement and supporting refund interest after unlawful recovery.
    July 21, 2026   Case Laws GST
    State GST officers' IGST enforcement powers extend to confiscation, with challenges routed through the State statutory appeal mechanism.
    July 21, 2026   Case Laws GST
    University affiliation fees are described as non-taxable regulatory functions, alternatively protected by the educational-services GST exemption.
    July 21, 2026   Case Laws GST
    Wrong-head integrated tax payment requires statutory adjustment before intra-State tax, interest, or penalty liability is determined afresh.
    July 21, 2026   Case Laws GST
    Restaurant service classification excludes hookah flavours consumed by inhalation, notwithstanding accompanying food, beverages and attendant restaurant facilities.
    July 21, 2026   Case Laws Income Tax
    Rectification jurisdiction permits only correction of apparent record errors, not recall or reconsideration of a detailed merits order.
    July 21, 2026   Case Laws Income Tax
    Residential property investment under Section 54F remains eligible despite delayed completion, possession or registration beyond the taxpayer's control.
    July 21, 2026   Case Laws Income Tax
    Royalty benchmarking under TNMM prevails where domestic rates lack reliable comparability for export transactions and technical know-how use.
    July 21, 2026   Case Laws Income Tax
    Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any adjustment.
    July 21, 2026   Case Laws Income Tax
    Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classification.
    July 21, 2026   Case Laws Income Tax
    Statutory approval under reassessment rules is jurisdictional; sanction by an incompetent authority invalidates the notice and reassessment.
    July 21, 2026   Case Laws Income Tax
    Insurance compensation adjusted against fire loss cannot be separately taxed, and the consequential concealment penalty fails.
    July 21, 2026   Case Laws Income Tax
    Securitisation trust pass-through taxation applies where investors lack voluntary common design and retain revocation rights over contributions.

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

      The petitioner, accused of money laundering under the Prevention...

      Bail Denied: Court Finds Prima Facie Evidence of Money Laundering Involving Rs. 14 Crore; Stringent Conditions Not Met.

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      Money LaunderingSeptember 28, 2024Case LawsHC
      The petitioner, accused of money laundering under the Prevention of Money Laundering Act (PMLA), sought bail. The court held that Section 45 of PMLA imposes stringent conditions for granting bail, requiring the court to be satisfied that there are reasonable grounds to believe the accused is not guilty and is unlikely to commit an offence while on bail. The prosecution alleged the petitioner influenced a bank to sanction loans to Kiran P.P., from which the petitioner received Rs. 14 crore. The court found prima facie evidence supporting the allegations, including inconsistent statements, unexplained cash credits, and unaccounted capital in the petitioner's business. Relying on Supreme Court precedents, the court concluded there were no reasonable grounds to believe the petitioner was not guilty and denied bail, considering the serious nature of the accusations.
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