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    August 17, 2026   Case LawsIncome Tax
    Constitutional immunity for State-controlled conservation bodies prevents income-tax assessment and invalidates bank-account attachment for recovery.
    August 17, 2026   Case LawsIncome Tax
    Reassessment after scrutiny fails where amended partnership deed and gold-pricing objections were not properly examined during original assessment.
    August 17, 2026   Case LawsIncome Tax
    Direct nexus of borrowings to investments limits dividend-income interest deductions, while notional income on business security deposits is excluded.
    August 17, 2026   Case LawsIncome Tax
    Goodwill depreciation and employee stock option reimbursement deductions sustained under consistent prior-year treatment and absent distinguishing fac...
    August 17, 2026   Case LawsIncome Tax
    Duplicate substantive additions cannot survive where seized-ledger amounts were already taxed in the acknowledged owner's hands.
    August 17, 2026   Case LawsIncome Tax
    Anonymous donations of registered trusts are taxed under the specific statutory regime, not as unexplained cash credits.
    August 17, 2026   Case LawsIncome Tax
    Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
    August 17, 2026   Case LawsIncome Tax
    Profit attribution beyond arm's length remuneration applies where a dependent agency performs functions omitted from the transfer-pricing analysis.
    August 17, 2026   Case LawsIncome Tax
    Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
    August 17, 2026   Case LawsIncome Tax
    Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries...
    August 17, 2026   Case LawsIncome Tax
    Related-party advances by charitable trusts cannot justify exemption denial without evidence of private benefit or non-arm's-length dealing.
    August 17, 2026   Case LawsIncome Tax
    Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdictio...
    August 17, 2026   Case LawsIncome Tax
    Tax audit penalty cannot apply when turnover is estimated from bank deposits without existing books of account.
    August 17, 2026   Case LawsIncome Tax
    Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on ev...
    August 17, 2026   Case LawsIncome Tax
    Unexplained cash deposits require full review of debtor-recovery evidence; penalty initiation remains separate from quantum assessment proceedings.
    August 17, 2026   Case LawsIncome Tax
    Preliminary-expense amortisation and MAT exempt-income adjustments prevailed, while trademark costs and managerial remuneration require fresh verifica...
    August 17, 2026   Case LawsCustoms
    Unauthorised broker credentials in prohibited-goods clearance justify licence revocation where core due-diligence and importer-authorisation duties ar...
    August 17, 2026   Case LawsCustoms
    Export valuation requires contemporaneous evidence; unrelated invoices cannot prove overvaluation, and dual penalties on firm and partner are impermis...
    August 17, 2026   Case LawsCustoms
    Declared FOB value and drawback survived where matching export remittances existed and no independent overvaluation enquiry supported the demand.
    August 17, 2026   Case LawsCustoms
    Supplementary show cause notices cannot add fresh customs grounds without limitation compliance and a meaningful opportunity to respond.
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    August 17, 2026   Case Laws Income Tax
    Constitutional immunity for State-controlled conservation bodies prevents income-tax assessment and invalidates bank-account attachment for recovery.
    August 17, 2026   Case Laws Income Tax
    Reassessment after scrutiny fails where amended partnership deed and gold-pricing objections were not properly examined during original assessment.
    August 17, 2026   Case Laws Income Tax
    Direct nexus of borrowings to investments limits dividend-income interest deductions, while notional income on business security deposits is excluded.
    August 17, 2026   Case Laws Income Tax
    Goodwill depreciation and employee stock option reimbursement deductions sustained under consistent prior-year treatment and absent distinguishing facts.
    August 17, 2026   Case Laws Income Tax
    Duplicate substantive additions cannot survive where seized-ledger amounts were already taxed in the acknowledged owner's hands.
    August 17, 2026   Case Laws Income Tax
    Anonymous donations of registered trusts are taxed under the specific statutory regime, not as unexplained cash credits.
    August 17, 2026   Case Laws Income Tax
    Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking methods.
    August 17, 2026   Case Laws Income Tax
    Profit attribution beyond arm's length remuneration applies where a dependent agency performs functions omitted from the transfer-pricing analysis.
    August 17, 2026   Case Laws Income Tax
    Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is established.
    August 17, 2026   Case Laws Income Tax
    Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries.
    August 17, 2026   Case Laws Income Tax
    Related-party advances by charitable trusts cannot justify exemption denial without evidence of private benefit or non-arm's-length dealing.
    August 17, 2026   Case Laws Income Tax
    Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdiction.
    August 17, 2026   Case Laws Income Tax
    Tax audit penalty cannot apply when turnover is estimated from bank deposits without existing books of account.
    August 17, 2026   Case Laws Income Tax
    Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on evidence.
    August 17, 2026   Case Laws Income Tax
    Unexplained cash deposits require full review of debtor-recovery evidence; penalty initiation remains separate from quantum assessment proceedings.
    August 17, 2026   Case Laws Income Tax
    Preliminary-expense amortisation and MAT exempt-income adjustments prevailed, while trademark costs and managerial remuneration require fresh verification.
    August 17, 2026   Case Laws Customs
    Unauthorised broker credentials in prohibited-goods clearance justify licence revocation where core due-diligence and importer-authorisation duties are breached.
    August 17, 2026   Case Laws Customs
    Export valuation requires contemporaneous evidence; unrelated invoices cannot prove overvaluation, and dual penalties on firm and partner are impermissible.
    August 17, 2026   Case Laws Customs
    Declared FOB value and drawback survived where matching export remittances existed and no independent overvaluation enquiry supported the demand.
    August 17, 2026   Case Laws Customs
    Supplementary show cause notices cannot add fresh customs grounds without limitation compliance and a meaningful opportunity to respond.

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

      Money laundering case involving proceeds of crime, financial...

      Massive financial fraud via sham deals to launder ill-gotten wealth; accused mastermind denied bail in multi-crore scam.

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      Money LaunderingNovember 21, 2024Case LawsHC
      Money laundering case involving proceeds of crime, financial irregularities through paper sale transactions without actual business resulting in false inflation of financials. Evidence shows accused knowingly involved in the process, beneficiary of proceeds. Sufficient material reflecting guilt u/s 45 of PMLA. Considering serious economic offence involving siphoning off public funds worth Rs.3035.52 crores, co-accused's bail rejection by Supreme Court, accused denied bail by High Court.
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      ActsIncome Tax
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