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    January 21, 2026   Case Laws Income Tax
    Validity of income-tax reopening notices where sanction by wrong authority renders the notice invalid and leads to quashing.
    January 21, 2026   Case Laws Income Tax
    Cash deposit source scrutiny leading to revision under Section 263 upholds setting aside of assessment for lack of enquiry into funds.
    January 21, 2026   Case Laws Income Tax
    Validity of reopening of assessment on non-searched person: notice lacked application of mind and challenge sustained
    January 21, 2026   Case Laws Income Tax
    Revision of income tax assessments rejects additions on professional fees, creditors and notional interest but upholds stock valuation
    January 21, 2026   Case Laws Income Tax
    Assessment under Section 153A relying on third-party WhatsApp evidence rejected; additions deleted on merits and precedent curtailed
    January 21, 2026   Case Laws Income Tax
    Unexplained cash additions under search: penalty under 271AAC invoked after determination under 69B sustained on appeal.
    January 21, 2026   Case Laws Income Tax
    Agreement to sell treated as transfer for capital gains when possession or enforceable rights exist, enabling exemption after prior purchase.
    January 21, 2026   Case Laws Income Tax
    Rectification under section 154 and reopening under section 147 scrutinised: rectification cannot re-compute depreciation; reopening vitiated.
    January 21, 2026   Case Laws Benami Property
    Benami transactions and vicarious liability of partners in a firm: managing partner liable, dormant partner discharged for lack of averments
    January 21, 2026   Case Laws Customs
    Fe content measurement of exported iron ore fines determined on WMT basis affirmed, leading to dismissal of revenue appeal
    January 21, 2026   Case Laws Customs
    Right to livelihood challenge to CBLMS entry leads to direction for administrative deletion and release within two weeks
    January 21, 2026   Case Laws Customs
    Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
    January 21, 2026   Case Laws Customs
    Liability for false customs import declarations: importer treated as beneficial owner and penalties upheld proportional to goods' value.
    January 21, 2026   Case Laws Customs
    Interpretation of apparatus for artificial respiration: Oxygen concentrator qualifies for exemption and impugned denial set aside
    January 21, 2026   Case Laws Customs
    Classification of imported betel nut preparations as food preparations rather than areca nuts, resulting in reclassification and upheld
    January 21, 2026   Case Laws Customs
    Classification of flavoured supari as 21069030 affirmed, making imports eligible for exemption under Notification No. 68/2012 Customs.
    January 21, 2026   Case Laws Service Tax
    Service tax demand based on Income Tax data quashed for lack of independent verification and mandatory pre-SCN consultation
    January 21, 2026   Case Laws Service Tax
    Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
    January 21, 2026   Case Laws Service Tax
    Presumption of service by post in tax registration matters upholds proof of delivery; appeal dismissed for unchanged address
    January 21, 2026   Case Laws Central Excise
    CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
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January 21, 2026   Case Laws Income Tax
Validity of income-tax reopening notices where sanction by wrong authority renders the notice invalid and leads to quashing.
January 21, 2026   Case Laws Income Tax
Cash deposit source scrutiny leading to revision under Section 263 upholds setting aside of assessment for lack of enquiry into funds.
January 21, 2026   Case Laws Income Tax
Validity of reopening of assessment on non-searched person: notice lacked application of mind and challenge sustained
January 21, 2026   Case Laws Income Tax
Revision of income tax assessments rejects additions on professional fees, creditors and notional interest but upholds stock valuation
January 21, 2026   Case Laws Income Tax
Assessment under Section 153A relying on third-party WhatsApp evidence rejected; additions deleted on merits and precedent curtailed
January 21, 2026   Case Laws Income Tax
Unexplained cash additions under search: penalty under 271AAC invoked after determination under 69B sustained on appeal.
January 21, 2026   Case Laws Income Tax
Agreement to sell treated as transfer for capital gains when possession or enforceable rights exist, enabling exemption after prior purchase.
January 21, 2026   Case Laws Income Tax
Rectification under section 154 and reopening under section 147 scrutinised: rectification cannot re-compute depreciation; reopening vitiated.
January 21, 2026   Case Laws Benami Property
Benami transactions and vicarious liability of partners in a firm: managing partner liable, dormant partner discharged for lack of averments
January 21, 2026   Case Laws Customs
Fe content measurement of exported iron ore fines determined on WMT basis affirmed, leading to dismissal of revenue appeal
January 21, 2026   Case Laws Customs
Right to livelihood challenge to CBLMS entry leads to direction for administrative deletion and release within two weeks
January 21, 2026   Case Laws Customs
Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classification.
January 21, 2026   Case Laws Customs
Liability for false customs import declarations: importer treated as beneficial owner and penalties upheld proportional to goods' value.
January 21, 2026   Case Laws Customs
Interpretation of apparatus for artificial respiration: Oxygen concentrator qualifies for exemption and impugned denial set aside
January 21, 2026   Case Laws Customs
Classification of imported betel nut preparations as food preparations rather than areca nuts, resulting in reclassification and upheld
January 21, 2026   Case Laws Customs
Classification of flavoured supari as 21069030 affirmed, making imports eligible for exemption under Notification No. 68/2012 Customs.
January 21, 2026   Case Laws Service Tax
Service tax demand based on Income Tax data quashed for lack of independent verification and mandatory pre-SCN consultation
January 21, 2026   Case Laws Service Tax
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on interest
January 21, 2026   Case Laws Service Tax
Presumption of service by post in tax registration matters upholds proof of delivery; appeal dismissed for unchanged address
January 21, 2026   Case Laws Central Excise
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid.

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

Proceedings under the PMLA operate independently of...

Provisional attachment upheld where reason to believe funds were laundered despite non-naming in FIR and PMGKY declaration.

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Money Laundering March 2, 2026 Case Laws AT
Proceedings under the PMLA operate independently of scheduled-offence criminal proceedings, so provisional attachment may target persons not named in the FIR/ECIR where authorised officers possess material indicating possession or processing of proceeds of crime; absence of a named reference does not bar attachment. A preventive provisional attachment requires only 'reason to believe' and was sustained on prima facie material showing routing of demonetised currency, RTGS credits and layering/integration into bank accounts. Voluntary declaration or tax payment under PMGKY does not confer immunity from PMLA action; authorities may attach property of equivalent value where original proceeds are untraceable.
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