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    August 25, 2026   Case Laws Income Tax
    Interest expenditure nexus with income-producing assets permits full section 57 deduction without capping it to annual interest income.
    August 25, 2026   Case Laws Income Tax
    Intra-group management-fee adjustment deleted; tax refunds, TDS credit and interest charges require factual verification or recomputation.
    August 25, 2026   Case Laws Income Tax
    Associated-enterprise status requires participation in management, control or capital; commercial dependence alone cannot disqualify an internal CUP.
    August 25, 2026   Case Laws Income Tax
    Renewable Energy Certificate proceeds are capital receipts, excluded from eligible business-profit deductions and minimum alternate tax book profit.
    August 25, 2026   Case Laws Customs
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    August 25, 2026   Case Laws Customs
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    August 25, 2026   Case Laws SEBI
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    August 25, 2026   Case Laws Indian Laws
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    August 24, 2026   Notifications Customs
    Anti-dumping duty on specified natural mica-based pearl industrial pigments from China PR remains effective until February 2027.
    August 24, 2026   Notifications Customs
    Tariff rate quota for raw sugar imports grants full customs-duty exemption subject to electronic quota authorisation and debit.
    August 24, 2026   Notifications DGFT
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    August 24, 2026   Notifications DGFT
    Indian rupee export realisations gain FTP benefit parity when received through prescribed banking channels, subject to country-specific rules.
    August 24, 2026   Case Laws GST
    Portal order discrepancies invalidated rectification rejection, requiring fresh reasoned consideration after hearing and prompt communication of the o...
    August 24, 2026   Case Laws GST
    Input tax credit mismatch verification requires invoice scrutiny before confirming demand, requiring fresh adjudication after a hearing opportunity.
    August 24, 2026   Case Laws GST
    GST appeal limitation runs from a timely rectification order, requiring refund appeals to be considered on merits.
    August 24, 2026   Case Laws GST
    GST proceedings against a deceased proprietor were quashed, preserving lawful recovery action against the legal heir.
    August 24, 2026   Case Laws GST
    AI-generated case law reliance in a tax order triggers scrutiny of citation authenticity and relevance.
    August 24, 2026   Case Laws GST
    GST appeal delay condoned where unresolved factual questions required restoration of the statutory appeal for merits adjudication.
    August 24, 2026   Case Laws GST
    Electronic credit ledger blocking cannot create a negative input tax credit balance; excess restriction requires statutory recovery procedures.
    August 24, 2026   Case Laws GST
    Cum-tax valuation of post-composition supplies requires tax extraction from invoice values where tax was not separately collected.
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August 25, 2026   Case Laws Income Tax
Interest expenditure nexus with income-producing assets permits full section 57 deduction without capping it to annual interest income.
August 25, 2026   Case Laws Income Tax
Intra-group management-fee adjustment deleted; tax refunds, TDS credit and interest charges require factual verification or recomputation.
August 25, 2026   Case Laws Income Tax
Associated-enterprise status requires participation in management, control or capital; commercial dependence alone cannot disqualify an internal CUP.
August 25, 2026   Case Laws Income Tax
Renewable Energy Certificate proceeds are capital receipts, excluded from eligible business-profit deductions and minimum alternate tax book profit.
August 25, 2026   Case Laws Customs
Prospective operation of customs exemptions prevents reliance on later amendments when considering provisional release of imported goods
August 25, 2026   Case Laws Customs
Proportionate Customs Broker discipline limits appellate interference where the original penalty decision is neither arbitrary nor legally infirm.
August 25, 2026   Case Laws SEBI
Urgent interim relief exception permits commercial suit without pre-institution mediation where immediate disclosure and asset protection are genuinely required.
August 25, 2026   Case Laws Indian Laws
Registrar's power to amend service rules survives circular nomenclature and non-compliance with a directory legislative laying requirement.
August 24, 2026   Notifications Customs
Anti-dumping duty on specified natural mica-based pearl industrial pigments from China PR remains effective until February 2027.
August 24, 2026   Notifications Customs
Tariff rate quota for raw sugar imports grants full customs-duty exemption subject to electronic quota authorisation and debit.
August 24, 2026   Notifications DGFT
Duty-free raw sugar Tariff Rate Quota permits limited imports and one-time Advance Authorisation conversion subject to GST repayment conditions.
August 24, 2026   Notifications DGFT
Indian rupee export realisations gain FTP benefit parity when received through prescribed banking channels, subject to country-specific rules.
August 24, 2026   Case Laws GST
Portal order discrepancies invalidated rectification rejection, requiring fresh reasoned consideration after hearing and prompt communication of the order.
August 24, 2026   Case Laws GST
Input tax credit mismatch verification requires invoice scrutiny before confirming demand, requiring fresh adjudication after a hearing opportunity.
August 24, 2026   Case Laws GST
GST appeal limitation runs from a timely rectification order, requiring refund appeals to be considered on merits.
August 24, 2026   Case Laws GST
GST proceedings against a deceased proprietor were quashed, preserving lawful recovery action against the legal heir.
August 24, 2026   Case Laws GST
AI-generated case law reliance in a tax order triggers scrutiny of citation authenticity and relevance.
August 24, 2026   Case Laws GST
GST appeal delay condoned where unresolved factual questions required restoration of the statutory appeal for merits adjudication.
August 24, 2026   Case Laws GST
Electronic credit ledger blocking cannot create a negative input tax credit balance; excess restriction requires statutory recovery procedures.
August 24, 2026   Case Laws GST
Cum-tax valuation of post-composition supplies requires tax extraction from invoice values where tax was not separately collected.

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

Proceeds of crime encompass any property derived from criminal...

Laundered proceeds from scheduled crimes are criminal property, including foreign assets. Firms prosecutable for money laundering.

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Money Laundering October 3, 2024 Case Laws HC
Proceeds of crime encompass any property derived from criminal activity related to scheduled offenses, including property held abroad equivalent to domestic assets. Companies can be prosecuted for money laundering offenses irrespective of individuals' prosecution u/s 70 of PMLA. Provisional attachment orders need not be adjudicated in petitions filed u/s 482 CrPC. Prima facie case established for prosecuting individuals and companies under PMLA. Petitioners must establish defense based on merits and evidence. Petition dismissed.
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Acts Income Tax
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