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October 22, 2026   Case Laws Income Tax
Educational registration renewal cannot be refused solely for fees and incidental surplus where charitable objects are genuinely pursued.
October 22, 2026   Case Laws Income Tax
Human-probability test defeats political donation deductions where banking records mask accommodation-entry fund layering rather than genuine contributions.
October 22, 2026   Case Laws Income Tax
Presumptive taxation under section 44AD prevents unexplained expenditure addition where declared turnover and income remain accepted.
October 22, 2026   Case Laws Income Tax
Rebuttable presumptions for seized records cannot attribute company cash receipts to an individual without independent supporting evidence.
October 22, 2026   Case Laws Income Tax
Reassessment sanction validity: defective approval under the extended limitation route invalidated the reassessment proceedings entirely.
October 22, 2026   Case Laws Income Tax
Inadequate verification of alleged bogus purchases permits revision where reassessment lacks evidence, follow-up inquiry, and a sustainable view.
October 22, 2026   Case Laws Income Tax
Trade incentives in principal-to-principal arrangements do not trigger commission withholding where the intermediary makes no payment.
October 22, 2026   Case Laws Income Tax
Disputed stamp-duty valuation requires independent fair-market assessment before property-purchase difference is taxed as deemed income.
October 22, 2026   Case Laws Income Tax
Locus standi of erstwhile directors limits appeals for struck-off companies to statutory liability proceedings only.
October 22, 2026   Case Laws Income Tax
Revision for unexamined depreciation fails where assessment records show inquiry and no revenue prejudice from amortisation timing.
October 22, 2026   Case Laws Income Tax
Business-use rent to related parties remained deductible where identical prior assessments accepted the corporate office premises claim.
October 22, 2026   Case Laws Income Tax
TDS exemption for co-operative bank time-deposit interest extends to payments made to non-member co-operative societies.
October 22, 2026   Case Laws Income Tax
Electronic evidence and search statements in tax assessments require authenticity review and corroboration, while procedural manuals lack statutory force.
October 22, 2026   Case Laws Customs
Extended limitation for customs recovery requires proof of suppression; disclosed origin documents defeated the delayed duty demand.
October 22, 2026   Case Laws Companies Law
Cognizance-stage review limits scrutiny to complaint materials, leaving directors' explanations and defence documents for trial.
October 21, 2026   Notifications SEZ
Domestic Tariff Area returns now permit SEZ Units to resell unaltered goods and repair returned duty-paid goods.
October 21, 2026   Circulars DGFT
Tariff rate quota authorisations govern preferential imports of specified New Zealand goods through export certification and electronic customs debiting.
October 21, 2026   Circulars Customs
Storage of delayed imported goods requires timely importer notices and records, without altering clearance or disposal procedures.
October 21, 2026   Circulars Customs
Electronic Continuity Bond Registration replaces manual container permissions, with quarterly reporting and re-export monitoring for duty-free container imports.
October 21, 2026   Circulars Customs
Risk-Based Vessel Boarding Enables Electronic Entry Clearance with Heightened Master and Shipping Agent Compliance Duties.

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

Money laundering case involving scheduled offence and proceeds...

Trust Property Attachment Upheld in Money Laundering Case Under PMLA; Adjudicating Authority Dismisses Appeal.

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Money Laundering October 10, 2024 Case Laws AT
Money laundering case involving scheduled offence and proceeds of crime. Trust property attached under PMLA despite Trust being bona fide receiver without knowledge of alleged offence. Key points: Government need not be made party as title remains with them despite lease. Attachment order valid as ingredients u/s 5(1) PMLA satisfied with reason to believe property involved in money laundering. Prosecution complaint filed within time limit. Trust not named in FIR/ECIR but property derived from proceeds of crime by accused infused into Trust. Sufficient nexus established between attached property and criminal activity. Adjudicating Authority followed statutory requirements u/ss 8(1) and 8(2) PMLA. No illegality in impugned order, appeal dismissed.
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