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    March 9, 2026   Case Laws Income Tax
    Goodwill Amortisation as Extraordinary Item: adjust PLI under TNMM on remand; penalty initiation found premature.
    March 9, 2026   Case Laws Income Tax
    Infrastructure facility: energy-efficient public lighting held integral to road projects, qualifying the operator as a developer and eligible for dedu...
    March 9, 2026   Case Laws Income Tax
    Sanction for Reassessment invalid when granted by an incompetent authority; resulting notices and reassessment quashed.
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    Limitation under Section 144C read with Section 153: final assessment quashed as time barred; revival possible after Supreme Court ruling.
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    Deductibility of provision for standard assets upheld, revisional proceedings quashed and assessment restored in favour of the assessee.
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    Limitation under section 144C: final assessment orders found time barred and quashed when read with section 153.
    March 9, 2026   Case Laws Income Tax
    Revisional power under section 263 cannot be invoked where the Assessing Officer made enquiries and adopted a plausible view.
    March 9, 2026   Case Laws Income Tax
    Income from House Property: licence fees treated as rent and must not be subjected to a fresh addition; AO to verify computation.
    March 9, 2026   Case Laws Income Tax
    Crystallisation of liability: business expenses deductible in the year liability arises even if paid later, given business purpose.
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    Estoppel by acceptance of payment bars belated challenges to approved resolution plans; statutory employee dues treatment upheld.
    March 9, 2026   Case Laws IBC
    Financial debt from commercial-effect funding: repayment plus profit share treated as borrowing, enabling CIRP admission when default exists.
    March 9, 2026   Case Laws Money Laundering
    Provisional Attachment of proceeds upheld: earnings from promoting illicit deposit schemes treated as proceeds and recipient assets attachable.
    March 9, 2026   Case Laws Money Laundering
    Prima facie money laundering found; provisional attachment upheld but limited to quantifiable illicit proceeds, not full contract value.
    March 9, 2026   Case Laws Indian Laws
    Finality of higher-court orders prevents lower-court actions that prejudice beneficiaries; non-parties retain remedies to challenge effects.
    March 9, 2026   Case Laws VAT / Sales Tax
    Writ interference in disciplinary proceedings limited: prima facie attribution defect justified supervisory directions for expeditious, fair inquiry.
    March 7, 2026   Notifications Income Tax
    Reporting obligations expanded to cover electronic money, CBDC and crypto assets, adding definitions and new due diligence and reporting fields.
    March 7, 2026   Circulars DGFT
    Risk sharing support for MSME exports to under served markets enabling non recourse trade finance with score based cover and exposure caps.
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March 9, 2026   Case Laws Income Tax
Goodwill Amortisation as Extraordinary Item: adjust PLI under TNMM on remand; penalty initiation found premature.
March 9, 2026   Case Laws Income Tax
Infrastructure facility: energy-efficient public lighting held integral to road projects, qualifying the operator as a developer and eligible for deduction.
March 9, 2026   Case Laws Income Tax
Sanction for Reassessment invalid when granted by an incompetent authority; resulting notices and reassessment quashed.
March 9, 2026   Case Laws Income Tax
Vague Show Cause Notice invalidated; penalty deleted because absence of specified notices denied a proper opportunity to be heard.
March 9, 2026   Case Laws Income Tax
Deemed date of search treated as notice date, making assessment for an earlier year time barred and quashed.
March 9, 2026   Case Laws Income Tax
Fourth Proviso to Section 153A: extended-period inquiry requires a reasonable, material-based satisfaction that escaped income likely exceeds the threshold.
March 9, 2026   Case Laws Income Tax
Limitation under Section 144C read with Section 153: final assessment quashed as time barred; revival possible after Supreme Court ruling.
March 9, 2026   Case Laws Income Tax
Deductibility of provision for standard assets upheld, revisional proceedings quashed and assessment restored in favour of the assessee.
March 9, 2026   Case Laws Income Tax
Limitation under section 144C: final assessment orders found time barred and quashed when read with section 153.
March 9, 2026   Case Laws Income Tax
Revisional power under section 263 cannot be invoked where the Assessing Officer made enquiries and adopted a plausible view.
March 9, 2026   Case Laws Income Tax
Income from House Property: licence fees treated as rent and must not be subjected to a fresh addition; AO to verify computation.
March 9, 2026   Case Laws Income Tax
Crystallisation of liability: business expenses deductible in the year liability arises even if paid later, given business purpose.
March 9, 2026   Case Laws IBC
Estoppel by acceptance of payment bars belated challenges to approved resolution plans; statutory employee dues treatment upheld.
March 9, 2026   Case Laws IBC
Financial debt from commercial-effect funding: repayment plus profit share treated as borrowing, enabling CIRP admission when default exists.
March 9, 2026   Case Laws Money Laundering
Provisional Attachment of proceeds upheld: earnings from promoting illicit deposit schemes treated as proceeds and recipient assets attachable.
March 9, 2026   Case Laws Money Laundering
Prima facie money laundering found; provisional attachment upheld but limited to quantifiable illicit proceeds, not full contract value.
March 9, 2026   Case Laws Indian Laws
Finality of higher-court orders prevents lower-court actions that prejudice beneficiaries; non-parties retain remedies to challenge effects.
March 9, 2026   Case Laws VAT / Sales Tax
Writ interference in disciplinary proceedings limited: prima facie attribution defect justified supervisory directions for expeditious, fair inquiry.
March 7, 2026   Notifications Income Tax
Reporting obligations expanded to cover electronic money, CBDC and crypto assets, adding definitions and new due diligence and reporting fields.
March 7, 2026   Circulars DGFT
Risk sharing support for MSME exports to under served markets enabling non recourse trade finance with score based cover and exposure caps.

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

Examines application of the Prevention of Money Laundering Act...

Money Laundering as a continuing offence: use of criminal proceeds in construction sustains PMLA liability and attachment.

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Money Laundering February 21, 2026 Case Laws HC
Examines application of the Prevention of Money Laundering Act to proceeds derived from predicate offences, holding that use of criminal proceeds in construction constitutes money laundering attracting PMLA liability and attachment. Emphasises money laundering as a continuing offence, the statutory presumption shifting burden to the accused in money laundering prosecutions, and the distinctness of the PMLA offence from scheduled/predicate offences (so no double jeopardy), permitting concurrent sentences. Notes the retrospective and overriding effect of PMLA and affirms conviction on the trial court record based on oral and documentary evidence establishing possession, acquisition and use of proceeds.
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Acts Income Tax
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