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October 19, 2026   Case Laws Income Tax
Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expenditure remains allowable.
October 19, 2026   Case Laws Customs
Speaking-order requirements protect importers where reassessment changes classification and value without proven grounds or procedural fairness.
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Intermediary liability for concealed imports requires proof of knowledge or participation; mere introductions cannot support abetment penalties.
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October 19, 2026   Case Laws Money Laundering
Proceeds-of-crime nexus remains essential before later asset dealings can support money-laundering allegations and continued pre-trial detention.
October 19, 2026   Case Laws Money Laundering
PMLA anticipatory bail conditions require personal cooperation and cannot be met where proceeds-of-crime investigation remains ongoing.
October 19, 2026   Case Laws Money Laundering
PMLA attachment preservation allows housing redevelopment while replacement flat and all related accruals remain subject to attachment.
October 19, 2026   Case Laws Money Laundering
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly intersect.
October 19, 2026   Case Laws Service Tax
Intermediary services in overseas film-production arrangements fall outside India's taxable territory, eliminating reverse-charge tax where representatives merely facilitate procurement.
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Preferential tariff concessions for New Zealand-origin imports apply subject to origin proof, specified customs rates, and tariff quota conditions.
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Pensionable wage ceiling replaces centrally specified sum under Employees' Pension Scheme, with corresponding change to the first proviso.
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Customs tariff values for edible oils, precious metals, brass scrap and areca nuts are revised for import valuation.
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October 18, 2026   Notifications SEBI
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution and preserve fund property.
October 18, 2026   Circulars SEBI
Closing auction reforms set cash-market price discovery rules and shift expiring derivatives settlement to continuous-trading VWAP calculations.
October 18, 2026   Circulars Customs
Import bonded trucking permission enables air-cargo transshipment under ECTS seals, subject to bond liability and renewal conditions.
October 18, 2026   Circulars Customs
Customs Assessment Portal centralises classification and valuation guidance to support consistent, transparent and informed compliance across stakeholders.

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Home › Highlights › Money Laundering › 2025 › October, 2025 › This
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Money Laundering

The HC found there were reasonable grounds under Section 45,...

Prima facie view under Section 45 PMLA permits prosecution; accused granted bail under Section 480(3) in mining-linked money laundering case

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Money Laundering October 3, 2025 Case Laws HC
The HC found there were reasonable grounds under Section 45, PMLA to proceed on allegations of money laundering linked to illegal mining, while clarifying the Section 45 test requires only a prima facie view based on probability and does not demand proof beyond reasonable doubt; nonetheless, the accused's right to a speedy trial remains potent. Observing an extensive prosecution case (149 witnesses, 221 exhibits, 13,283 pages) and prolonged custody since 19.09.2024, the court directed release of the petitioner on bail in the Special Trial (PMLA) Case No. 06 of 2024 (ECIR No. PTZO/14/2023) upon furnishing a bail bond of Rs.10,000 with two sureties of like amount, subject to conditions under Section 480(3) of B.N.S.S. The petition was disposed.
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