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    October 15, 2026   Case Laws Income Tax
    Extinguishment of pre-CIRP tax claims can prevent pending income-tax appeals where claims were excluded from insolvency proceedings.
    October 15, 2026   Case Laws Customs
    Customs classification disputes bypass High Court appeals and must be challenged before the Supreme Court under the statutory appellate route.
    October 15, 2026   Case Laws IBC
    Insolvency appeal limitation begins on order pronouncement; delayed certified-copy applications cannot extend the absolute filing deadline.
    October 15, 2026   Case Laws Money Laundering
    Constitutional personal-liberty safeguards limit PMLA twin bail conditions where completed investigations lead to prolonged incarceration before trial...
    October 15, 2026   Case Laws Money Laundering
    Predicate FIR compromise quashing does not erase proceeds of crime, leaving statutory money-laundering bail standards fully applicable.
    October 15, 2026   Case Laws Income Tax
    Revisional jurisdiction limits prevent fresh tax claims based on facts not before the Assessing Officer after revised-return deadlines expire.
    October 15, 2026   Case Laws Income Tax
    Faceless reassessment allocation invalidates jurisdictional officer notices, while retrospective validation cannot override judicial rulings without c...
    October 15, 2026   Case Laws Income Tax
    Automated airline software subscriptions without human intervention fail technical-services characterisation and do not make available underlying tech...
    October 15, 2026   Case Laws Income Tax
    Best-judgment profit estimation requires a rational basis in past history or comparable businesses, requiring fresh determination when unsupported.
    October 15, 2026   Case Laws Income Tax
    Business support recruitment and training receipts qualify for presumptive business taxation, not professional taxation under technical consultancy ru...
    October 15, 2026   Case Laws Income Tax
    Treaty exemption for foreign permanent-establishment management fees prevailed, while dividend expense disallowance remained limited to an accepted al...
    October 15, 2026   Case Laws Money Laundering
    Section 50 Statements Support Provisional Attachment of Land Linked to Narcotics Proceeds of Crime Under PMLA
    October 15, 2026   Case Laws GST
    Anticipatory bail for alleged GST fund misappropriation and forged payment records was denied due to the conduct's seriousness.
    October 15, 2026   Case Laws GST
    Quasi-judicial disposal of GST appeals requires hearing and reasoned orders, barring mechanical rejection through system-generated acknowledgements.
    October 15, 2026   Case Laws GST
    Statutory limits on GST appeal delays remain binding, but restored registrations left departmental challenges without effective relief.
    October 15, 2026   Case Laws Income Tax
    Self-generated trademark sale proceeds escape capital gains where acquisition cost remains unascertainable, defeating related concealment penalty.
    October 15, 2026   Case Laws Income Tax
    Foreign contribution registration requires truthful religious-status disclosure and creates no vested right to receive funds.
    October 15, 2026   Case Laws Income Tax
    Centralised assessment transfers: participation after requesting centralisation can bar technical jurisdictional challenges, while assessment disputes...
    October 15, 2026   Case Laws Income Tax
    Settlement immunity limits do not prevent inherent powers from quashing abusive post-settlement tax-search prosecutions where appropriate.
    October 15, 2026   Case Laws Income Tax
    Binding precedent remains operative despite pending challenge, supporting deletion of interest disallowance when debt is converted into preference sha...
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October 15, 2026   Case Laws Income Tax
Extinguishment of pre-CIRP tax claims can prevent pending income-tax appeals where claims were excluded from insolvency proceedings.
October 15, 2026   Case Laws Customs
Customs classification disputes bypass High Court appeals and must be challenged before the Supreme Court under the statutory appellate route.
October 15, 2026   Case Laws IBC
Insolvency appeal limitation begins on order pronouncement; delayed certified-copy applications cannot extend the absolute filing deadline.
October 15, 2026   Case Laws Money Laundering
Constitutional personal-liberty safeguards limit PMLA twin bail conditions where completed investigations lead to prolonged incarceration before trial.
October 15, 2026   Case Laws Money Laundering
Predicate FIR compromise quashing does not erase proceeds of crime, leaving statutory money-laundering bail standards fully applicable.
October 15, 2026   Case Laws Income Tax
Revisional jurisdiction limits prevent fresh tax claims based on facts not before the Assessing Officer after revised-return deadlines expire.
October 15, 2026   Case Laws Income Tax
Faceless reassessment allocation invalidates jurisdictional officer notices, while retrospective validation cannot override judicial rulings without curing statutory defects.
October 15, 2026   Case Laws Income Tax
Automated airline software subscriptions without human intervention fail technical-services characterisation and do not make available underlying technology.
October 15, 2026   Case Laws Income Tax
Best-judgment profit estimation requires a rational basis in past history or comparable businesses, requiring fresh determination when unsupported.
October 15, 2026   Case Laws Income Tax
Business support recruitment and training receipts qualify for presumptive business taxation, not professional taxation under technical consultancy rules.
October 15, 2026   Case Laws Income Tax
Treaty exemption for foreign permanent-establishment management fees prevailed, while dividend expense disallowance remained limited to an accepted allocation method.
October 15, 2026   Case Laws Money Laundering
Section 50 Statements Support Provisional Attachment of Land Linked to Narcotics Proceeds of Crime Under PMLA
October 15, 2026   Case Laws GST
Anticipatory bail for alleged GST fund misappropriation and forged payment records was denied due to the conduct's seriousness.
October 15, 2026   Case Laws GST
Quasi-judicial disposal of GST appeals requires hearing and reasoned orders, barring mechanical rejection through system-generated acknowledgements.
October 15, 2026   Case Laws GST
Statutory limits on GST appeal delays remain binding, but restored registrations left departmental challenges without effective relief.
October 15, 2026   Case Laws Income Tax
Self-generated trademark sale proceeds escape capital gains where acquisition cost remains unascertainable, defeating related concealment penalty.
October 15, 2026   Case Laws Income Tax
Foreign contribution registration requires truthful religious-status disclosure and creates no vested right to receive funds.
October 15, 2026   Case Laws Income Tax
Centralised assessment transfers: participation after requesting centralisation can bar technical jurisdictional challenges, while assessment disputes require statutory appeal.
October 15, 2026   Case Laws Income Tax
Settlement immunity limits do not prevent inherent powers from quashing abusive post-settlement tax-search prosecutions where appropriate.
October 15, 2026   Case Laws Income Tax
Binding precedent remains operative despite pending challenge, supporting deletion of interest disallowance when debt is converted into preference shares.

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

Proceeds of crime money laundering case. Respondent Enforcement...

Authorities allowed to freeze/seize assets, docs & accounts over money laundering charges despite denial; access to evidence granted.

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Money Laundering October 9, 2024 Case Laws AT
Proceeds of crime money laundering case. Respondent Enforcement Directorate permitted to retain/seize/freeze seized documents, digital records, bank accounts from various persons including appellant. Appellant's plea of non-involvement rejected due to allegations. As prosecution complaint filed, appellant entitled to copies of relied upon documents/seized material and can apply for release of unrequired documents. Appeal dismissed by Appellate Tribunal.
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