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    August 1, 2026   Case LawsIncome Tax
    General public utility status can extend to trade-promotion bodies where charitable purpose predominates over incidental member benefit.
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    August 1, 2026   Case LawsCustoms
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    August 1, 2026   Case LawsCustoms
    Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
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    Burden of proof for notified gold supports confiscation, while penalties require corroborated evidence of conscious dealing or abetment.
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    Baggage-related customs confiscation orders require statutory revision, as Tribunal appellate jurisdiction is excluded for such disputes.
    August 1, 2026   Case LawsCompanies Law
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    TReDS receivables remain operational debt, and implemented resolution plans cannot be reopened through delayed creditor reclassification claims.
    August 1, 2026   Case LawsIBC
    Prescriptive right of way may be protected in insolvency when access is necessary to realise liquidation-estate assets.
    August 1, 2026   Case LawsIBC
    Limitation in insolvency appeals remains tied to the original order, while clerical corrections do not restart statutory time limits.
    August 1, 2026   Case LawsMoney Laundering
    Anticipatory bail under money-laundering law requires satisfaction of twin conditions, with medical claims needing evidence of serious emergency.
    July 31, 2026   NotificationsIncome Tax
    Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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    August 1, 2026   Case Laws Income Tax
    General public utility status can extend to trade-promotion bodies where charitable purpose predominates over incidental member benefit.
    August 1, 2026   Case Laws Income Tax
    Deemed dividend rules exclude public Trusts from "concern" status, so shareholder-trustee loans ordinarily remain outside the provision.
    August 1, 2026   Case Laws Income Tax
    Section 153C limitation begins on transfer of records, and a later satisfaction note cannot defer assessment timelines.
    August 1, 2026   Case Laws Income Tax
    Scientific warranty estimation, grossed-up royalty tax and eligible in-house research expenditure deductions were accepted; notice-format challenge failed.
    August 1, 2026   Case Laws Income Tax
    Timeliness of Black Money Act notices: CBDT guideline breach invalidates delayed foreign asset assessment proceedings.
    August 1, 2026   Case Laws Income Tax
    CSR donations to approved institutions remain deductible, while advance-tax and refund interest computations require factual verification.
    August 1, 2026   Case Laws Income Tax
    Accrual-based consultancy income cannot be taxed twice merely because Form 26AS reflects tax credit in a later year.
    August 1, 2026   Case Laws Income Tax
    Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowance.
    August 1, 2026   Case Laws Income Tax
    Year-specific evidence for chit investments and actual interest payments required; averaging uncorroborated statements cannot support additions.
    August 1, 2026   Case Laws Customs
    Knowledge of import misdeclaration must be corroborated before Customs Broker penalties for aiding duty evasion can stand.
    August 1, 2026   Case Laws Customs
    Valid offence reports and completed KYC protect Customs Brokers from revocation absent proof of overvaluation connivance or licensing breaches.
    August 1, 2026   Case Laws Customs
    Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer.
    August 1, 2026   Case Laws Customs
    Burden of proof for notified gold supports confiscation, while penalties require corroborated evidence of conscious dealing or abetment.
    August 1, 2026   Case Laws Customs
    Baggage-related customs confiscation orders require statutory revision, as Tribunal appellate jurisdiction is excluded for such disputes.
    August 1, 2026   Case Laws Companies Law
    Statutory auditor criminal liability requires designated responsibility, knowing false statements, or wilful default; negligence alone does not suffice.
    August 1, 2026   Case Laws IBC
    TReDS receivables remain operational debt, and implemented resolution plans cannot be reopened through delayed creditor reclassification claims.
    August 1, 2026   Case Laws IBC
    Prescriptive right of way may be protected in insolvency when access is necessary to realise liquidation-estate assets.
    August 1, 2026   Case Laws IBC
    Limitation in insolvency appeals remains tied to the original order, while clerical corrections do not restart statutory time limits.
    August 1, 2026   Case Laws Money Laundering
    Anticipatory bail under money-laundering law requires satisfaction of twin conditions, with medical claims needing evidence of serious emergency.
    July 31, 2026   Notifications Income Tax
    Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing.

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

      The HC allowed the appeal, set aside the impugned SJ judgment...

      Appeal allowed; Provisional Attachment Order under s.5 PMLA reinstated; s.3 proceeds tracing upheld; s.66(2) not prerequisite

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      Money LaunderingNovember 6, 2025Case LawsHC
      The HC allowed the appeal, set aside the impugned SJ judgment and reinstated the Provisional Attachment Order (PAO) and consequential proceedings. The court held the writ challenge under Art.226 was not maintainable as Whirlpool parameters were not attracted; no breach of natural justice occurred and the PAO is provisional pending adjudication. The HC confirmed a sufficient nexus between the scheduled predicate offence (fraud/misrepresentation) and the attached proceeds, endorsing the Directorate's tracing of enhanced value as proceeds of crime under s.3 PMLA. Compliance with s.66(2) PMLA was held not to be a condition precedent to issuance of a s.5 PAO.
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