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 characters0/2000
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.
RelevanceDefaultDate
    NDPS bail safeguards for foreign nationals require statutory compliance, verified sureties and proportionate measures to prevent absconding.
    Disciplinary inquiry delay requires demonstrable prejudice; charge memorandum survives where competent authority validly considered the disciplinary p...
    Foreign asset disclosure valuation rules set eligibility, electronic payment procedures, and conditional immunity for qualifying small taxpayers.
    Customs tariff values for edible oils, metals and areca nuts are revised with effect from 15 August 2026.
    GST recovery pending appeal: bank attachment lifted and coercive action restrained, while input tax credit merits await determination.
    Supplier registration cancellation alone does not defeat input tax credit or justify custodial interrogation without evidence of purchaser collusion.
    Penalty notice jurisdiction under UPGST turns on delegated authority and election of statutory appellate remedy.
    Condonation of delay restored the GST appeal against retrospective registration cancellation for adjudication on merits.
    Intra-firm stock transfers without taxable supply cannot trigger detention penalties solely for missing e-way bills.
    Mandatory seven-day limitation for transit-goods penalty orders renders delayed detention penalties without jurisdiction under Section 129(3).
    GST rate-reduction benefits on cinema tickets require commensurate price cuts; raising base prices to retain cum-tax fares breaches anti-profiteering ...
    GST rate reduction benefits must lower cum-tax cinema ticket prices despite fare-regulation directions and proposed fares.
    Tariff Notes prevail over trade parlance, classifying PTFE braided gland packing as plastic and subjecting it to GST.
    Section 10B loss set-off remains available against other undertaking profits despite separate computation of export-profit deductions.
    Electricity network contributions remain revenue expenditure where ownership and maintenance stay with the electricity board, supporting business prof...
    Reassessment beyond four years fails where recorded reasons produce no addition and full disclosure conditions remain unmet.
    Business loss carry-forward fails where intervening returns were not filed, preventing determination of unabsorbed losses for set-off.
    Section 263 revision fails where completed inquiry shows no identifiable revenue prejudice from unsecured loans or trade payables.
    TDS on cash withdrawals remains the bank's responsibility, and unsupported liens over customer accounts must be released.
    Digital advertising and search optimisation costs remain revenue expenditure when they create no capital asset or enduring capital advantage.
❯❯
MaximizeMaximizeMaximize
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 SummariesHide All Summaries

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

      Back

      All Highlights

      whatsappJoin 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 LaunderingOctober 28, 2024Case LawsHC
      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

      ActsIncome Tax