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    August 8, 2026   Case LawsGST
    Ophthalmic surgical microscopes fall under medical instruments heading 9018 and qualify for the concessional GST rate.
    August 8, 2026   Case LawsGST
    Paper bag classification under the concessional entry places qualifying paper sacks and bags at the lower GST rate.
    August 8, 2026   Case LawsIncome Tax
    Conditional remand cannot extinguish statutory appeal rights; invalid ex parte orders require fresh reasoned merits adjudication.
    August 8, 2026   Case LawsIncome Tax
    Retrospective tax amendments cannot create new liability for offshore technical services or override favourable treaty interpretation.
    August 8, 2026   Case LawsIncome Tax
    Inter-co-operative society interest exemption protects co-operative banks from withholding tax on deposits paid to non-member societies.
    August 8, 2026   Case LawsIncome Tax
    Finality of judicial findings required compounding fee recomputation under earlier guidelines, barring application of later revised guidelines.
    August 8, 2026   Case LawsIncome Tax
    Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
    August 8, 2026   Case LawsIncome Tax
    Reassessment procedure: participation may cure objections to an absent scrutiny notice, while additions must retain nexus with recorded reasons.
    August 8, 2026   Case LawsIncome Tax
    Reasonable cause for notice non-compliance during pandemic disruption prevented penalty for a technical default by an educational trust.
    August 8, 2026   Case LawsIncome Tax
    Charitable trust exemption survives section 13 violations except to the extent income benefits specified persons or trustees.
    August 8, 2026   Case LawsIncome Tax
    Balance-sheet reclassifications do not create taxable income without a profit-and-loss debit, deduction claim, or established charging basis.
    August 8, 2026   Case LawsIncome Tax
    Bona fide deduction claims and unspecified penalty notices prevent under-reporting penalty under section 270A.
    August 8, 2026   Case LawsIncome Tax
    Permanent establishment requirements were unmet, so offshore supply and repair receipts remained outside Indian taxation under the treaty.
    August 8, 2026   Case LawsIncome Tax
    HUF property taxation: individual ownership evidence excluded stamp-duty value difference from taxation under the deemed receipt provision.
    August 8, 2026   Case LawsIncome Tax
    Binding interim judicial directions protected employers from withholding default on foreign-leg leave travel concession payments despite later clarifi...
    August 8, 2026   Case LawsIncome Tax
    Rectification jurisdiction excludes debatable income computation, leaving capital receipt and expenditure treatment for appellate determination.
    August 8, 2026   Case LawsCustoms
    Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
    August 8, 2026   Case LawsIncome Tax
    Jurisdictional notice requirement invalidates scrutiny assessments when the assessing officer completing assessment issued no statutory notice.
    August 8, 2026   Case LawsIncome Tax
    Reasonable cause for emergency cash loans protected genuine acceptance and repayment transactions from statutory penalties.
    August 8, 2026   Case LawsCustoms
    Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
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    August 8, 2026   Case Laws GST
    Ophthalmic surgical microscopes fall under medical instruments heading 9018 and qualify for the concessional GST rate.
    August 8, 2026   Case Laws GST
    Paper bag classification under the concessional entry places qualifying paper sacks and bags at the lower GST rate.
    August 8, 2026   Case Laws Income Tax
    Conditional remand cannot extinguish statutory appeal rights; invalid ex parte orders require fresh reasoned merits adjudication.
    August 8, 2026   Case Laws Income Tax
    Retrospective tax amendments cannot create new liability for offshore technical services or override favourable treaty interpretation.
    August 8, 2026   Case Laws Income Tax
    Inter-co-operative society interest exemption protects co-operative banks from withholding tax on deposits paid to non-member societies.
    August 8, 2026   Case Laws Income Tax
    Finality of judicial findings required compounding fee recomputation under earlier guidelines, barring application of later revised guidelines.
    August 8, 2026   Case Laws Income Tax
    Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assessment procedure.
    August 8, 2026   Case Laws Income Tax
    Reassessment procedure: participation may cure objections to an absent scrutiny notice, while additions must retain nexus with recorded reasons.
    August 8, 2026   Case Laws Income Tax
    Reasonable cause for notice non-compliance during pandemic disruption prevented penalty for a technical default by an educational trust.
    August 8, 2026   Case Laws Income Tax
    Charitable trust exemption survives section 13 violations except to the extent income benefits specified persons or trustees.
    August 8, 2026   Case Laws Income Tax
    Balance-sheet reclassifications do not create taxable income without a profit-and-loss debit, deduction claim, or established charging basis.
    August 8, 2026   Case Laws Income Tax
    Bona fide deduction claims and unspecified penalty notices prevent under-reporting penalty under section 270A.
    August 8, 2026   Case Laws Income Tax
    Permanent establishment requirements were unmet, so offshore supply and repair receipts remained outside Indian taxation under the treaty.
    August 8, 2026   Case Laws Income Tax
    HUF property taxation: individual ownership evidence excluded stamp-duty value difference from taxation under the deemed receipt provision.
    August 8, 2026   Case Laws Income Tax
    Binding interim judicial directions protected employers from withholding default on foreign-leg leave travel concession payments despite later clarification.
    August 8, 2026   Case Laws Income Tax
    Rectification jurisdiction excludes debatable income computation, leaving capital receipt and expenditure treatment for appellate determination.
    August 8, 2026   Case Laws Customs
    Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate remedy.
    August 8, 2026   Case Laws Income Tax
    Jurisdictional notice requirement invalidates scrutiny assessments when the assessing officer completing assessment issued no statutory notice.
    August 8, 2026   Case Laws Income Tax
    Reasonable cause for emergency cash loans protected genuine acceptance and repayment transactions from statutory penalties.
    August 8, 2026   Case Laws Customs
    Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automatic abatement.

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

      Provisional attachment order under Money Laundering Act...

      Pension account operational despite provisional attachment under Money Laundering Act due to Covid-19 delays.

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      Money LaunderingOctober 5, 2024Case LawsAT
      Provisional attachment order under Money Laundering Act challenged for being beyond 180 days. Court held that period from 15th March 2020 till 28th February 2022 must be excluded due to Covid-19 pandemic, as per Supreme Court's order. Provisional attachment order issued on 23rd December 2020 and confirmation order passed on 9th November 2021 falls within permissible period after excluding Covid-19 period. Regarding attachment of bank account receiving pension, Court directed to allow operation of account for receiving pension while maintaining attached amount and not permitting withdrawal without permission. Appeal partially allowed, allowing operation of pension account while maintaining attached amount.
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