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    January 28, 2026   Case Laws Customs
    Admissibility of statements and electronic records in customs valuation dispute results in quashing of reassessment and penalties.
    January 28, 2026   Case Laws Customs
    Classification of Mukhwas (Mouth Freshener) as food preparation under Customs Tariff, ruled classifiable under CTI 2106 90 99.
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    Limitation for final assessment under section 144C(13) read with section 153 orders beyond limitation invalidated and quashed.
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January 28, 2026   Case Laws Customs
Admissibility of statements and electronic records in customs valuation dispute results in quashing of reassessment and penalties.
January 28, 2026   Case Laws Customs
Classification of Mukhwas (Mouth Freshener) as food preparation under Customs Tariff, ruled classifiable under CTI 2106 90 99.
January 28, 2026   Case Laws SEBI
Doctrine of merger and trustee-like powers in SEBI-appointed Special Committee dispute; final order not merged and appeals dismissed
January 28, 2026   Case Laws Service Tax
Taxability of domain registration and web hosting services affirmed, with export exclusions; demand remanded for quantification and penalty
January 28, 2026   Case Laws Income Tax
Validity of faceless assessment procedure challenged for jurisdictional AO intervention mid-remand, resulting in quashing of assessment for procedural unfairness.
January 28, 2026   Case Laws GST
IGST on ocean freight: entitlement to refund interest from date of payment; 6% then 9% for delayed payment.
January 28, 2026   Case Laws IBC
Settlement of claims during liquidation: provident, pension and gratuity funds treated as third-party assets; payment directed before distribution.
January 28, 2026   Case Laws Income Tax
Validity of revision under section 263 over exemption for venture capital investments overturned and original assessment restored by higher fora
January 28, 2026   Case Laws Income Tax
Capital gains valuation under section 50C: circle rate factor follows revenue land classification, not actual commercial use.
January 28, 2026   Case Laws Income Tax
Limitation for final assessment under section 144C(13) read with section 153 orders beyond limitation invalidated and quashed.
January 28, 2026   Case Laws Income Tax
Long term capital loss on sale of shares upheld where independent valuation unchallenged and revenue failed to produce alternative valuation
January 28, 2026   Case Laws Income Tax
Limitation for transfer pricing final assessment under section 144C and 153: orders passed beyond limitation quashed.
January 28, 2026   Case Laws Income Tax
Validity of reopening of assessment beyond three years requires specified authority approval under section 151; notice invalidated
January 28, 2026   Case Laws Income Tax
Characterisation of rental income where leased space plus provided amenities treated as business income, overturning house property classification
January 28, 2026   Case Laws Income Tax
Block period computation under income tax search assessments, outcome: notice beyond six years invalid as escaped income below threshold
January 28, 2026   Case Laws IBC
Treatment of creditor claims as contingent liability restored for fresh adjudication on existence of debt, default and pre-existing dispute
January 28, 2026   Case Laws Customs
Cross-border movement of foreign currency and travel cards: confiscation under Customs Act quashed for lack of statutory empowerment
January 28, 2026   Case Laws Customs
Classification of imported Window Glass as parts for display assemblies, resulting in classification under the later tariff heading.
January 28, 2026   Case Laws IBC
Maintainability of Section 7 application by real estate allottees affirmed; matter remanded to determine threshold and allow additional evidence
January 28, 2026   Case Laws IBC
Inventory write-off and fraudulent/wrongful trading allegations in corporate insolvency led to director liability principles applied and appeal dismissed

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Home › Highlights › Money Laundering › 2026 › February, 2026 › This
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Money Laundering

Writ jurisdiction is limited to testing whether allegations...

Quashing of FIR and challenge to ECIR over alleged diversion of funds and preferential ESOP pricing dismissed after prima facie money-laundering findings

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Money Laundering February 3, 2026 Case Laws HC
Writ jurisdiction is limited to testing whether allegations disclose a cognizable offence; merits and evidentiary value of investigation materials are not to be gone into unless allegations on their face do not constitute a cognizable offence, disclose a purely civil dispute, or show manifest mala fide, in which case relief may follow. The definition and scope of money-laundering require prima facie involvement with proceeds of crime and extend to every mode of dealing with such proceeds; accordingly, allegations of diverted investments, preferentially priced ESOPs and related transactions can attract the offence. Petitioners' challenges to ECIR/FIR were dismissed for want of merit and abundance of incriminating material.
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Acts Income Tax
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