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    March 23, 2026   Case LawsIncome Tax
    Admissibility of Documentary Evidence: appellate authority may admit self explanatory documents on first production and uphold deletion of unexplained...
    March 23, 2026   Case LawsIncome Tax
    Section 54 acquisition date: actual possession with occupation certificate, not registration date, governs deduction entitlement.
    March 23, 2026   Case LawsIncome Tax
    Limitation on reopening assessments bars a belated section 148 notice where the first proviso to section 149(1) applies.
    March 23, 2026   Case LawsIncome Tax
    Deemed sale consideration under Section 50C requires departmental valuation before adopting stamp authority value; AO must refer and hear assessee.
    March 23, 2026   Case LawsIncome Tax
    Characterisation of software expenditure as recurring maintenance costs; treated as revenue expenditure and allowed as deductible.
    March 23, 2026   Case LawsIncome Tax
    Admissibility of third party digital ledgers: uncorroborated software entries cannot sustain peak credit or unexplained income additions.
    March 23, 2026   Case LawsIBC
    Extinguishment of corporate criminal liability requires an approved resolution plan; moratorium does not justify suspension of sentence.
    March 23, 2026   Case LawsIBC
    Liquidator's power to cancel auction for non payment upheld, EMD forfeited but excess deposit refunded to prevent unjust enrichment.
    March 23, 2026   Case LawsMoney Laundering
    Risk of evidence tampering justified bail refusal where prima facie material links accused to mob mobilisation and money laundering.
    March 23, 2026   Case LawsMoney Laundering
    Proceeds of crime can include equivalent value property; attachment upheld where original proceeds are siphoned off or untraceable.
    March 21, 2026   NotificationsIncome Tax
    Fair market value and income attribution rules set methodology for valuation, transfer pricing and taxation of cross-border transfers.
    March 21, 2026   NotificationsDGFT
    Export Credit Support enables RELIEF: enhanced ECGC cover and partial reimbursement for extraordinary freight and insurance surcharges.
    March 21, 2026   NotificationsCustoms
    Tariff value fixation updated for specified edible oils, brass scrap, gold, silver and areca nut, effective March 20, 2026.
    March 21, 2026   Case LawsCustoms
    Maintainability under the second proviso: Tribunal refused appeals where penalty fell below the monetary threshold, appeals dismissed.
    March 21, 2026   Case LawsGST
    Statutory limitation for refund claims under Section 54: Article 226 permits condonation if corresponding time extensions are granted.
    March 21, 2026   Case LawsGST
    Clubbing of Tax Periods invalid: consolidated anti evasion notices quashed; reissue must follow year wise limitation and procedure.
    March 21, 2026   Case LawsGST
    Time limit for refund scrutiny bars post period deficiency memos, requiring sanction of the refund with statutory interest.
    March 21, 2026   Case LawsGST
    Sale value per piece determines GST rate: a pyjama set is one piece, per-piece pricing yields lower rate.
    March 21, 2026   Case LawsGST
    Condonation of delay: technical portal failure accepted as sufficient cause, enabling admission of appeal for merits.
    March 21, 2026   Case LawsIncome Tax
    Seizure SOP breach during Model Code: consignments released to courier; ownership disputes to be adjudicated under statutory requisition procedure.
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    March 23, 2026   Case Laws Income Tax
    Admissibility of Documentary Evidence: appellate authority may admit self explanatory documents on first production and uphold deletion of unexplained investment.
    March 23, 2026   Case Laws Income Tax
    Section 54 acquisition date: actual possession with occupation certificate, not registration date, governs deduction entitlement.
    March 23, 2026   Case Laws Income Tax
    Limitation on reopening assessments bars a belated section 148 notice where the first proviso to section 149(1) applies.
    March 23, 2026   Case Laws Income Tax
    Deemed sale consideration under Section 50C requires departmental valuation before adopting stamp authority value; AO must refer and hear assessee.
    March 23, 2026   Case Laws Income Tax
    Characterisation of software expenditure as recurring maintenance costs; treated as revenue expenditure and allowed as deductible.
    March 23, 2026   Case Laws Income Tax
    Admissibility of third party digital ledgers: uncorroborated software entries cannot sustain peak credit or unexplained income additions.
    March 23, 2026   Case Laws IBC
    Extinguishment of corporate criminal liability requires an approved resolution plan; moratorium does not justify suspension of sentence.
    March 23, 2026   Case Laws IBC
    Liquidator's power to cancel auction for non payment upheld, EMD forfeited but excess deposit refunded to prevent unjust enrichment.
    March 23, 2026   Case Laws Money Laundering
    Risk of evidence tampering justified bail refusal where prima facie material links accused to mob mobilisation and money laundering.
    March 23, 2026   Case Laws Money Laundering
    Proceeds of crime can include equivalent value property; attachment upheld where original proceeds are siphoned off or untraceable.
    March 21, 2026   Notifications Income Tax
    Fair market value and income attribution rules set methodology for valuation, transfer pricing and taxation of cross-border transfers.
    March 21, 2026   Notifications DGFT
    Export Credit Support enables RELIEF: enhanced ECGC cover and partial reimbursement for extraordinary freight and insurance surcharges.
    March 21, 2026   Notifications Customs
    Tariff value fixation updated for specified edible oils, brass scrap, gold, silver and areca nut, effective March 20, 2026.
    March 21, 2026   Case Laws Customs
    Maintainability under the second proviso: Tribunal refused appeals where penalty fell below the monetary threshold, appeals dismissed.
    March 21, 2026   Case Laws GST
    Statutory limitation for refund claims under Section 54: Article 226 permits condonation if corresponding time extensions are granted.
    March 21, 2026   Case Laws GST
    Clubbing of Tax Periods invalid: consolidated anti evasion notices quashed; reissue must follow year wise limitation and procedure.
    March 21, 2026   Case Laws GST
    Time limit for refund scrutiny bars post period deficiency memos, requiring sanction of the refund with statutory interest.
    March 21, 2026   Case Laws GST
    Sale value per piece determines GST rate: a pyjama set is one piece, per-piece pricing yields lower rate.
    March 21, 2026   Case Laws GST
    Condonation of delay: technical portal failure accepted as sufficient cause, enabling admission of appeal for merits.
    March 21, 2026   Case Laws Income Tax
    Seizure SOP breach during Model Code: consignments released to courier; ownership disputes to be adjudicated under statutory requisition procedure.

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

      The text explains that the power to freeze property under...

      Freezing power under PMLA may be applied where investigative material gives reasons to believe proceeds of crime, even despite prior encumbrances.

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      Money LaunderingMarch 18, 2026Case LawsAT
      The text explains that the power to freeze property under Section 17(1A) of PMLA may be exercised where investigative material (FIR/ECIR and related records) provides reasons to believe funds are proceeds of crime and the claimant fails to explain source; in such cases freezing is justified. Retention for adjudication under Section 20(4) is supportable where prima facie involvement in money laundering exists and continued retention does not cause prejudice. A pre-existing lien or bank guarantee does not, by itself, prevent seizure or freezing when investigation indicates the property is implicated.
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