Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws----
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ----
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ----
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    SaaS product analytics receipts not taxable as royalty or FTS/FIS; ITAT deleted the addition and remitted TDS credit verification.
    Finality of SIT findings limits reopening, while prospective CITES import compliance directions strengthen future due diligence.
    Prospective operation of import restrictions: e-Gazette publication time controls, so pre-publication consignments remain under the earlier policy.
    Customs exemption upheld where substantive use condition was met despite failure to follow IGCR procedures.
    Circumstantial evidence in smuggling upheld penalty for misdeclared Ketamine export, but redemption fine was quashed.
    Customs Broker licensing procedure: delayed show cause notice beyond the prescribed period vitiated the penalty order.
    Customs Broker due diligence protects against penalty where exporter's misdeclaration was not known or colluded in.
    Resolution applicant eligibility: NPA-based disqualification is tested on plan submission date, and connected-person bar fails derivatively.
    Grievance and complaint handling rules updated under insolvency law, with revised definitions and board-notified complaint format.
    SEZ notification for Thattanchavady land also constitutes Approval Committee and deems the zone an Inland Container Depot
    Corporate insolvency resolution process amended with expanded disclosure, guarantor asset transfer rules, and new dissolution and restoration procedur...
    Truthful disclosure for bank guarantee exemption is mandatory for authorisation holders and customs brokers under customs compliance rules.
    Late filing penalty waiver granted for Bills of Entry affected by ICEGATE Error 999 under AIFTA and SAPTA filings.
    Allow for Shipment pendency in SEZ export FCL containers through Nhava Sheva to be cleared with specified documents
    Condonation of delay in statutory appeal upheld where the writ remedy was pursued bona fide and delay was otherwise uncondonable.
    Natural justice requires alternative service of GST notice after cancellation of registration; order quashed for invalid notice.
    Writ petition not entertained where an efficacious CGST Appellate Tribunal remedy remained available and could address the same grounds.
    Efficacious alternative remedy bars writ review where statutory appeal remains available and merits are left open.
    Healthcare services exemption upheld where revenue-sharing clinical services remained direct patient care, not taxable support services.
    Registered owner's right to appeal in goods detention proceedings secured through supply of MOV forms and login credentials.
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Money Laundering

This summary pertains to a case involving the grant of regular...

Court Denies Bail in Online Betting Case, Citing Strong Prima Facie Evidence and Risk of Reoffending.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Money Laundering October 28, 2024 Case Laws HC
This summary pertains to a case involving the grant of regular bail in a money laundering case related to proceeds of crime from a scheduled offence of cheating and criminal conspiracy. The key points are: The court need not delve deep into the merits but should consider prima facie material against the accused. The court will not weigh evidence to determine guilt, as that is the trial court's role. At the bail stage, the court can only examine if a prima facie case is established. The criminal activity of opening bogus/benami bank accounts and utilizing them for illegal online betting, with illegal funds transferred through these accounts, constitutes proceeds of crime under PMLA. Digital records and statements u/s 50 of PMLA establish the applicant's link with the illegal betting website and generation of proceeds of crime. The applicant's involvement at the highest level of the betting website is corroborated by statements. The applicant's denial alone is insufficient to negate mens rea for the PMLA offence. Statements u/s 50 of PMLA can be considered for bail purposes. Sufficient evidence exists to prima facie show the applicant's involvement in the money laundering offence. Considering the organized nature of the crime and provisions of Section 45 of PMLA, there are reasonable grounds to believe the applicant is involved and likely to commit another offence on bail. Therefore, bail is.

Topics

Acts Income Tax