Loading...

⚠ ✕
❮ 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 ✕
🔎 Filters / Advanced Search ❯
TEXT

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
☰   Show Results ❯
    IBC clean slate permits defensive set-off but preserves debtor claims and excludes CIRP moratorium from arbitral limitation.
    Dabhol Port customs designation now covers LNG, power-project cargo, shipyard imports, repairs and exports at the designated port.
    Verifiable consent and data audit obligations are clarified through targeted textual corrections to the Digital Personal Data Protection Act.
    Compulsory registration for smartphone screen protectors begins after conformity with the prescribed Indian Standard becomes mandatory.
    ISIN maturity caps for privately placed debt expand, with separate limits, legacy grandfathering, and exclusions for specified instruments.
    Credit Risk-o-Meter disclosure becomes mandatory across debt-security offer materials, advertisements, and bond platforms using colour-coded ratings.
    Automated allocation governs reassessment notices, while retrospective validation cannot override unamended faceless jurisdictional requirements under...
    Doctrine of merger distinguishes refusal of special leave from appellate adjudication, preserving review and remanded proceedings where appropriate.
    NDPS commercial-quantity bail requires separate findings on non-guilt and future offending, with trial delay assessed within Section 37.
    Approved customs custodians bear duty for proven pilferage in custody, while pre-approval losses fall outside statutory liability.
    Section 5 condonation preserves delayed externment appeals where the special statute sets no express or implied outer limit.
    Manual show-cause replies in GST adjudication require consideration; orders issued before permitted evidence deadlines breach natural justice.
    Input tax credit reversal on supplier credit notes was not mandatory; bona fide IGST adjustment did not attract fresh demand.
    Leasehold rights assignment transfers benefits of immovable property, keeping industrial plot transfers outside the GST supply net.
    Retrospective price escalation triggers interest from original clearance, while bona fide transitional compliance does not attract tax penalty.
    Adjusted total turnover requires inclusion of time-barred credit notes, but the zero-rated supply refund remained permissible.
    Belated Credit Notes Increase Adjusted Total Turnover and Reduce Inverted Duty Structure Input Tax Credit Refunds
    Monetary-limit policy requires Revenue to prove a recognised exception before pursuing a GST penalty appeal on merits.
    Bogus Inward Supply Allegations Require Proof of Supplier Non-Existence or Tax Evasion Before GST Demands Survive
    Monetary-limit policy binds departmental GST appeals; absent a recognised exception and recorded Commissioner opinion, below-threshold appeals fail.
❮
❯
❯❯
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

Money Laundering

Documents relied upon in a respondent's complaint and relevant...

Property-attachment appeal documents relevant to continuing attachment must be admitted, while costs survive for belated production.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Money Laundering September 30, 2026 Case Laws HC
Documents relied upon in a respondent's complaint and relevant to whether property attachment should continue during the complaint's pendency must be taken on record in the related appeals. The refusal to admit those documents was set aside, and documents already filed were treated as part of the record. Costs imposed for delayed applications to file documents remained payable because the appellants had the documents in their knowledge and possession but sought to place them on record only when the appeals were listed for final hearing.

Topics

Acts Income Tax