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 characters 0/2000
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.
Relevance Default Date
    Permissive developer possession under a joint development agreement does not trigger capital gains transfer when ownership remains with landowners.
    Reassessment after four years survives where waived partner capital deduction lacked full disclosure; taxability requires reasoned determination.
    Fresh share allotment is not receipt of pre-existing property, limiting deemed-income taxation for inadequate consideration.
    Hedging forward exchange gains linked to capital investments must be assessed as capital gains, not residual income.
    Genuine share-trading losses require independent contrary evidence; unexplained-credit and unexplained-investment provisions cannot apply without thei...
    Notional rental income based on a superseded agreement was deleted where later contractual records substantiated declared rent.
    Enhanced compensation interest: territorial High Court jurisdiction informs income-from-other-sources treatment for compulsorily acquired agricultural...
    Reassessment sanction requirements invalidate notices approved by an incompetent authority, while delayed-return deductions require fresh consideratio...
    Certificate of Origin verification requires transaction-specific scrutiny; supplier non-cooperation alone cannot defeat preferential tariff treatment ...
    Burden of proof in gold confiscation requires corroborated smuggling evidence, while currency nexus and cross-examination remain essential safeguards.
    Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
    Deliberate customs undervaluation attracts separate partner liability despite post-detection duty payment, which may only mitigate penalty quantum.
    Customs investigation deposit refunds remain available when departmental records verify payment and the underlying duty demand is set aside.
    Late filing fees on supplementary Bills of Entry require assessment of sufficient cause and cannot be imposed mechanically.
    Contemporaneous import values govern customs valuation, preventing unsupported declared-value enhancement and consequential confiscation or penalties.
    Prospective exemption amendments cannot cure incomplete electric vehicle kit imports lacking components required under the earlier concessional-duty e...
    Direct nexus requirement confines customs exemption to manufacturing inputs, excluding capital-goods spares used in PCB production.
    Motor-vehicle parts classification governs dashboard display assemblies, excluding flat-panel display treatment and the related customs exemption.
    Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
    Inherent jurisdiction, mandatory FERA notice and speedy-trial protections required quashing of prolonged criminal proceedings.
❯❯
Maximize Maximize Maximize
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 Summaries Hide All Summaries

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Money Laundering

The High Court held that the proviso to section 45 of the PMLA...

Woman accused under PMLA granted bail as statutory protection, prolonged custody, and parity with co-accused all applied.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Money Laundering May 8, 2026 Case Laws HC
The High Court held that the proviso to section 45 of the PMLA can protect a woman accused from the twin bail conditions, subject to judicial discretion and recorded reasons where denied. It further read section 479 of the BNSS harmoniously with the law on prolonged pre-trial custody, holding that crossing the statutory custody threshold, even in the presence of multiple pending cases, does not automatically defeat bail. Parity with co-accused already enlarged on bail also supported release. Bail was granted in the PMLA case on these combined grounds, subject to the Special Court's conditions.

Topics

Acts Income Tax