Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
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
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. 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
    Deferred revenue recognition for time-share fees upheld where contractual obligations extended over the membership period.
    Reopening on search material requires a live nexus with the assessee; vague and disconnected documents cannot justify Section 148 action.
    Reassessment on investigation inputs upheld, but share sale proceeds could not be taxed as unexplained cash credits
    Long-term capital asset treatment upheld where possession and full payment occurred before later registration, with indexation allowed.
    Concessionaire rights under a DBFOT highway deal qualify as depreciable intangible assets, with depreciation allowed on written down value.
    Reassessment limitation fails where cash deposits were misstated and the notice was issued beyond three years
    Transfer pricing limitation and DTAA relief: time-bar finding reversed, merits remanded, fresh treaty claim not admitted.
    Year of taxability for unexplained share investment must match the purchase year, not a later assessment year.
    Aggregated TNMM and CSR donation deduction principles shape transfer pricing relief and section 80G allowance
    Transfer pricing turnover filter upheld, while inclusion of comparables was remanded for fresh factual verification.
    Transfer pricing comparables, working capital and receivables interest recalibrated; section 234A relief and 234C recomputation granted.
    Benami transaction through routed cash through a third party account was upheld, with attachment restricted to the reduced amount.
    Marine fuel standard interpreted narrowly: Distillate Marine Oil restricted to maritime use, and prescribed end-use declaration upheld.
    Foreign exchange restriction under FERA did not apply where an NRE cheque was received in Indian currency without unauthorised conversion.
    Forgery allegations in share transfer documents failed where no corroborative evidence displaced the recorded FEMA compliance.
    May 5, 2026   Case LawsMoney Laundering
    PMLA bail and speedy trial concerns supported release where only a limited derivative role was alleged.
    May 5, 2026   Case LawsMoney Laundering
    Money-laundering attachment can extend to equivalent value property and third-party assets despite later settlement or discharge.
    Sovereign functions and statutory fees were outside service tax, so a forest officer faced no tax liability.
    Exemption for cargo handling of agricultural produce upheld, renting service demand sustained, and Section 77 penalty waived.
    FEMA compliance and foreign arbitral award enforcement proceed where compensatory damages are treated as a current account transaction.
❯❯
MaximizeMaximizeMaximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

    +

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

    NOTE:

    Highlights
    Showing Results for :
    Reset Filters
    Results Found:
    Show All SummariesHide All Summaries

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

      Back

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters
      Money Laundering

      Section 528 BNSS confers an extraordinary inherent power to be...

      Inherent jurisdiction under Section 528 BNSS cannot replace revision, and belated composite challenges to distinct orders were rejected.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Money LaunderingApril 28, 2026Case LawsHC
      Section 528 BNSS confers an extraordinary inherent power to be used sparingly to prevent abuse of process or secure the ends of justice, and not as a substitute for the ordinary statutory remedy. The HC held that a composite challenge to distinct criminal orders arising at different stages could not be maintained in a single rolled-up petition, especially where the orders rejecting discharge and framing charge were separately revisable. Because the petitioner had an efficacious remedy, did not pursue it within limitation, and approached the court belatedly after trial had commenced and participation in proceedings had occurred, the inherent jurisdiction could not be invoked to bypass the revisional forum. The petition was dismissed as not maintainable, and conversion into a criminal revision was refused.

      Topics

      ActsIncome Tax