Just a moment...

⚠✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
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 characters0/2000
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
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. 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.
RelevanceDefaultDate
    February 27, 2026   Case LawsGST
    Non-application of mind by an appellate authority: order set aside and remanded for fresh merits consideration of documents and submissions.
    February 27, 2026   Case LawsGST
    Opportunity to be Heard under Section 75(4): adjudication set aside for breach of natural justice; remanded for fresh hearing.
    February 27, 2026   Case LawsGST
    Electronic upload of Form GST DRC-07 is mandatory and treated as notice for recovery; recovery stays until upload.
    February 27, 2026   Case LawsGST
    Tribunal Functionality obligations: HC directs affidavit by Joint Secretary-level officer and one-week compliance for IT enablement.
    February 27, 2026   Case LawsGST
    Principles of Natural Justice require quashing non-speaking tax orders and fresh adjudication with personal hearing and reasoned order.
    February 27, 2026   Case LawsGST
    Maintainability of advance ruling applications may be reviewed and remanded when fresh documentary evidence requires verification for fresh decision.
    February 27, 2026   Case LawsGST
    Dictionary Meaning applied to 'instrument, appliance or apparatus' leads to chemical classification and GST liability.
    February 27, 2026   Case LawsGST
    Intermediary services vs Principal-to-Principal: direct supplies to foreign recipients are exports with place of supply at recipient location.
    February 27, 2026   Case LawsIncome Tax
    Reopening of assessment invalid where assessing officer fails to record reasons or apply mind; reassessment notice quashed.
    February 27, 2026   Case LawsIncome Tax
    Limitation period for penalty under section 275(1)(c) bars late imposition; corroborative evidence required for 271DA penalties.
    February 27, 2026   Case LawsIncome Tax
    Application of benefit-test and connected-persons rejected where no direct or indirect benefit; disallowance limited to the short-applied year.
    February 27, 2026   Case LawsIncome Tax
    Reasonable Cause for Late Return: penalty under section 271(1)(c) unsustainable where disclosure, audit filing and voluntary offer showed no concealme...
    February 27, 2026   Case LawsIncome Tax
    Private benefit rule failed where documentary possession and no personal gain established, so charitable exemption sustained.
    February 27, 2026   Case LawsIncome Tax
    Transfer Pricing: internal CUP accepted, forex risk add on rejected and multiple adjustments deleted in favour of the taxpayer.
    February 27, 2026   Case LawsIncome Tax
    Voluntary deposit prior to notice leads to deletion of penalties when excess refund is repaid and revised return filed.
    February 27, 2026   Case LawsIncome Tax
    Rejection of books of accounts upheld; unexplained cash deposits during demonetisation deleted where sales explain bank deposits.
    February 27, 2026   Case LawsIncome Tax
    Charitable exemption denial remanded for reconsideration; charitable expenditures must be allowed against gross receipts, and penalty deleted.
    February 27, 2026   Case LawsIncome Tax
    Assessment of Trust Expenses: documentary payroll and ledger evidence upheld, revenue disallowance dismissed for lack of contrary proof.
    February 27, 2026   Case LawsIncome Tax
    Reopening assessment invalid where notice under section 147 issued instead of 153C on third party search basis; reassessment quashed.
    February 27, 2026   Case LawsBenami Property
    Benami transaction: failure of benamidar to disclose source plus money trail and witness statements supports attachment and finding.
❮
❯
❯❯
MaximizeMaximizeMaximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

    +

    Are you sure you want to delete "My most important" ?

    NOTE:

    Open Link
    Highlights
    Showing Results for :
    Reset Filters
    Results Found:
    Show All SummariesHide All Summaries
    February 27, 2026   Case Laws GST
    Non-application of mind by an appellate authority: order set aside and remanded for fresh merits consideration of documents and submissions.
    February 27, 2026   Case Laws GST
    Opportunity to be Heard under Section 75(4): adjudication set aside for breach of natural justice; remanded for fresh hearing.
    February 27, 2026   Case Laws GST
    Electronic upload of Form GST DRC-07 is mandatory and treated as notice for recovery; recovery stays until upload.
    February 27, 2026   Case Laws GST
    Tribunal Functionality obligations: HC directs affidavit by Joint Secretary-level officer and one-week compliance for IT enablement.
    February 27, 2026   Case Laws GST
    Principles of Natural Justice require quashing non-speaking tax orders and fresh adjudication with personal hearing and reasoned order.
    February 27, 2026   Case Laws GST
    Maintainability of advance ruling applications may be reviewed and remanded when fresh documentary evidence requires verification for fresh decision.
    February 27, 2026   Case Laws GST
    Dictionary Meaning applied to 'instrument, appliance or apparatus' leads to chemical classification and GST liability.
    February 27, 2026   Case Laws GST
    Intermediary services vs Principal-to-Principal: direct supplies to foreign recipients are exports with place of supply at recipient location.
    February 27, 2026   Case Laws Income Tax
    Reopening of assessment invalid where assessing officer fails to record reasons or apply mind; reassessment notice quashed.
    February 27, 2026   Case Laws Income Tax
    Limitation period for penalty under section 275(1)(c) bars late imposition; corroborative evidence required for 271DA penalties.
    February 27, 2026   Case Laws Income Tax
    Application of benefit-test and connected-persons rejected where no direct or indirect benefit; disallowance limited to the short-applied year.
    February 27, 2026   Case Laws Income Tax
    Reasonable Cause for Late Return: penalty under section 271(1)(c) unsustainable where disclosure, audit filing and voluntary offer showed no concealment.
    February 27, 2026   Case Laws Income Tax
    Private benefit rule failed where documentary possession and no personal gain established, so charitable exemption sustained.
    February 27, 2026   Case Laws Income Tax
    Transfer Pricing: internal CUP accepted, forex risk add on rejected and multiple adjustments deleted in favour of the taxpayer.
    February 27, 2026   Case Laws Income Tax
    Voluntary deposit prior to notice leads to deletion of penalties when excess refund is repaid and revised return filed.
    February 27, 2026   Case Laws Income Tax
    Rejection of books of accounts upheld; unexplained cash deposits during demonetisation deleted where sales explain bank deposits.
    February 27, 2026   Case Laws Income Tax
    Charitable exemption denial remanded for reconsideration; charitable expenditures must be allowed against gross receipts, and penalty deleted.
    February 27, 2026   Case Laws Income Tax
    Assessment of Trust Expenses: documentary payroll and ledger evidence upheld, revenue disallowance dismissed for lack of contrary proof.
    February 27, 2026   Case Laws Income Tax
    Reopening assessment invalid where notice under section 147 issued instead of 153C on third party search basis; reassessment quashed.
    February 27, 2026   Case Laws Benami Property
    Benami transaction: failure of benamidar to disclose source plus money trail and witness statements supports attachment and finding.

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

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

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters
      Money Laundering

      The text addresses provisional attachment of property alleged to...

      Beneficial ownership and benami transactions upheld where unexplained cash repayments and accommodated LC entries camouflaged proceeds of crime.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      Money LaunderingFebruary 27, 2026Case LawsAT
      The text addresses provisional attachment of property alleged to be purchased using proceeds of crime through a bank loan, focusing on beneficial ownership and benami transactions. It explains that accommodated LC discounting transactions were used to generate illicit funds, that recorded witness statements implicated the arranger and beneficiaries, and that loan disbursement and EMI repayments were effected by unexplained cash deposits traced to the arranger. On that factual matrix the adjudicating authority confirmed attachment and the appeal was dismissed.
      View Source View

      Topics

      ActsIncome Tax
      Next ➔