Loading...

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
    Natural justice in penalty proceedings and the scope of a specified previous year under section 271AAA.
    Transfer pricing consistency supports use of BAPA margin for non-US AE transactions where FAR profile is unchanged.
    Complete scrutiny, section 54G relief, depreciation and capital gains claims rejected; loss on fixed assets allowed on reconciliation.
    Prospective leave encashment exemption limit under section 10(10AA)(ii) upheld; higher cap applies only from 01.04.2023.
    Section 14A, bad debts and captive facility deduction upheld as the Tribunal rejects the Revenue's disallowances
    Reassessment on wrong PAN facts narrowed to Form 26AS verification; dissolution alone did not invalidate reopening.
    Treaty residence and source-based taxation determined salary, rent, dividend, and interest treatment under overlapping-year DTAA rules.
    Prima facie processing cannot override accepted exemption claims on dividend income after scrutiny examination of the same issue.
    Provisional export assessment of iron ore fines must reflect amended contract terms and tolerated lump content.
    Litigant not to suffer for counsel's default: NCLAT set aside costs imposed without any basis for quantification.
    Rectification cannot be used as review: Tribunal power under Section 420 is limited to patent errors on record.
    Limitation for personal guarantor insolvency cannot be shifted by continuing guarantee once default is fixed and time-barred.
    TDS refund in liquidation remains for income tax authorities; insolvency tribunal's direction was only interlocutory and premature.
    Promoter restructuring proposal rejected as non-compliant resolution plan; liquidation upheld and appeal became infructuous.
    Non-existent company cannot institute insolvency proceedings after amalgamation; dismissal for non-maintainability was affirmed.
    Security deposit in contractual dispute retained only until arbitration is initiated; further custody left to the arbitrator.
    Excise licence renewal cannot bypass statutory conditions; insolvency forum lacks power to waive renewal fee or override State regulation.
    Timely filing in liquidation claims prevails as a belated customs claim was rejected for unexplained delay.
    April 4, 2026   Case Laws Money Laundering
    Value-equivalent attachment applies where proceeds of crime are untraceable, and prior-acquired property may be attached.
    Programme production and copyright assignment can be separately taxed when the agreement shows distinct production activity on behalf of the broadcast...
❯❯
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

The AT affirms the provisional attachment order and dismisses...

Provisional attachment upheld; co-lending/service deals outsourced core loan functions, prima facie offences under Sections 417, 419, 420 IPC and 66-C, 66-D IT Act

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Money Laundering November 19, 2025 Case Laws AT
The AT affirms the provisional attachment order and dismisses the appeals, holding that the co-lending/service agreements between the NBFC and fintech entities effectively outsourced core management functions, facilitated misuse of borrower data and constituted prima facie commission of offences under sections 417, 419, 420 IPC and sections 66-C, 66-D IT Act. The tribunal finds the fintech entities, by providing funds as a purported "performance guarantee" and receiving guaranteed revenue or service fees, assumed substantive loan-related functions without due diligence, while the NBFC obtained assured returns without capital exposure. The appellants' contention of limited fintech involvement is rejected as the agreements demonstrate delegation of non-permissible core activities.

Topics

Acts Income Tax