Loading...

⚠ ✕
❮ Top
☎ Help
☰
GST ▸
Central GST ▸
Integrated GST + ▸
UTGST / SGST ▸
GST Case Laws + ▸
Income Tax ▸
Income Tax ▸
Allied (Direct Tax) ▸
Income Tax Case Laws ▸
DTAA ▸
International Taxation ▸
Customs ▸
Customs Act / Rules ▸
Notifications / Forms ▸
Circulars / Tariff ▸
Case Laws / Manual ▸
FTP/SEZ ▸
Foreign Trade ▸
Notifications / Circulars / Appendix / Forms ▸
Special Economic Zone (SEZ) ▸
Corp. Law ▸
Company Laws ▸
Standards / Trusts ▸
Partnership / LLP / Societies ▸
Case Laws ▸
FEMA ▸
FEMA / FCRA ▸
Notifications / Circulars ▸
Manual / FAQ ▸
FEMA Case Laws ▸
SEBI / IBC ▸
SEBI ▸
SEBI Case Laws ▸
IBC ▸
IBC - Case Laws ▸
PMLA ▸
Benami Property ▸
Black Money ▸
Money Laundering ▸
Vivad ▸
Direct Tax ▸
Indirect Taxes ▸
Indian Laws ▸
Indian Laws ▸
Bharatiya Nyaya 2023 ▸
Finance Acts & Bills / Amendment Acts ▸
Case Laws ▸
Labour Laws ▸
Labour Code ▸
Old / Others ▸
Central Excise ▸
Central Excise - Cases ▸
Wealth Tax ▸
Service Tax ▸
Service Tax Cases ▸
CST / DVAT ▸
CST / VAT / Sales Tax ▸
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
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
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. 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 ❯
    October 16, 2026   Case Laws GST
    Retrospective GST interest liability confines delayed-payment interest to cash-ledger tax, requiring reassessment of credit-ledger interest refunds.
    October 16, 2026   Case Laws GST
    ISD-distributed input tax credit refunds remain available to SEZ units for their own zero-rated exports, subject to verification.
    October 16, 2026   Case Laws GST
    Anti-profiteering obligations apply to regulated Rail Neer transfer prices, requiring GST benefits to reach recipients despite price controls.
    October 16, 2026   Case Laws GST
    Bill-to/Ship-to E-Way Bills permit direct dispatch where the person causing movement generates compliant transport documentation.
    October 16, 2026   Case Laws GST
    Road restoration charges constitute taxable Government services, triggering reverse charge and defeating claims of governmental-function exemption.
    October 16, 2026   Case Laws GST
    Cumulative GST appellate pre-deposit permits prior deposits against the same demand, eliminating duplicate payment where statutory thresholds are met.
    October 16, 2026   Case Laws Income Tax
    Revision for inadequate enquiry may stand where assessment fails to test present liability against future obligation.
    October 16, 2026   Case Laws Income Tax
    Document Identification Number compliance renders TDS-default orders invalid where mandatory DIN requirements are breached and curative provision does...
    October 16, 2026   Case Laws GST
    GST assessment without verified turnover required fresh manual rectification review, while coercive recovery remained barred pending reconsideration.
    October 16, 2026   Case Laws GST
    Statutory limitation for GST detention penalties makes delayed orders jurisdictionally invalid despite an available appellate remedy.
    October 16, 2026   Case Laws GST
    Retrospective input tax credit regularisation protects delayed returns filed by the prescribed cut-off from denial solely for lateness.
    October 16, 2026   Case Laws GST
    Nil valuation of unbilled head office services prevents GST demands based on proportionate allocation of common expenditure.
    October 16, 2026   Case Laws GST
    Anti-profiteering obligations survive business demerger, complaint withdrawal, and customized supply arrangements where rate-reduction benefits are no...
    October 16, 2026   Case Laws GST
    GST penalty provisions for fraudulent invoices remain under consideration despite an available statutory appeal mechanism.
    October 16, 2026   Case Laws GST
    Mandatory GST appeal pre-deposit raises conflict with IBC liquidation priorities when estate funds finance a statutory appeal.
    October 16, 2026   Case Laws GST
    Omitted refund rule cannot sustain pending export refund proceedings without an express saving provision after its omission.
    October 16, 2026   Case Laws GST
    Intermediary service classification excludes subcontractors providing contracted marketing and support services on their own account.
    October 16, 2026   Case Laws GST
    Monetary-limit compliance requires Revenue to prove a recognised exception; bare Commissioner approval cannot sustain a departmental penalty appeal.
    October 16, 2026   Case Laws GST
    Monetary-limit compliance in departmental GST appeals requires Revenue to prove a recognised exception beyond Commissioner authorisation.
    October 16, 2026   Case Laws GST
    Road restoration charges constitute taxable services when requested for commercial pipeline activity, requiring reverse-charge GST from the business r...
❮
❯
❯❯
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:

Open Link
Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
October 16, 2026   Case Laws GST
Retrospective GST interest liability confines delayed-payment interest to cash-ledger tax, requiring reassessment of credit-ledger interest refunds.
October 16, 2026   Case Laws GST
ISD-distributed input tax credit refunds remain available to SEZ units for their own zero-rated exports, subject to verification.
October 16, 2026   Case Laws GST
Anti-profiteering obligations apply to regulated Rail Neer transfer prices, requiring GST benefits to reach recipients despite price controls.
October 16, 2026   Case Laws GST
Bill-to/Ship-to E-Way Bills permit direct dispatch where the person causing movement generates compliant transport documentation.
October 16, 2026   Case Laws GST
Road restoration charges constitute taxable Government services, triggering reverse charge and defeating claims of governmental-function exemption.
October 16, 2026   Case Laws GST
Cumulative GST appellate pre-deposit permits prior deposits against the same demand, eliminating duplicate payment where statutory thresholds are met.
October 16, 2026   Case Laws Income Tax
Revision for inadequate enquiry may stand where assessment fails to test present liability against future obligation.
October 16, 2026   Case Laws Income Tax
Document Identification Number compliance renders TDS-default orders invalid where mandatory DIN requirements are breached and curative provision does not apply.
October 16, 2026   Case Laws GST
GST assessment without verified turnover required fresh manual rectification review, while coercive recovery remained barred pending reconsideration.
October 16, 2026   Case Laws GST
Statutory limitation for GST detention penalties makes delayed orders jurisdictionally invalid despite an available appellate remedy.
October 16, 2026   Case Laws GST
Retrospective input tax credit regularisation protects delayed returns filed by the prescribed cut-off from denial solely for lateness.
October 16, 2026   Case Laws GST
Nil valuation of unbilled head office services prevents GST demands based on proportionate allocation of common expenditure.
October 16, 2026   Case Laws GST
Anti-profiteering obligations survive business demerger, complaint withdrawal, and customized supply arrangements where rate-reduction benefits are not passed on.
October 16, 2026   Case Laws GST
GST penalty provisions for fraudulent invoices remain under consideration despite an available statutory appeal mechanism.
October 16, 2026   Case Laws GST
Mandatory GST appeal pre-deposit raises conflict with IBC liquidation priorities when estate funds finance a statutory appeal.
October 16, 2026   Case Laws GST
Omitted refund rule cannot sustain pending export refund proceedings without an express saving provision after its omission.
October 16, 2026   Case Laws GST
Intermediary service classification excludes subcontractors providing contracted marketing and support services on their own account.
October 16, 2026   Case Laws GST
Monetary-limit compliance requires Revenue to prove a recognised exception; bare Commissioner approval cannot sustain a departmental penalty appeal.
October 16, 2026   Case Laws GST
Monetary-limit compliance in departmental GST appeals requires Revenue to prove a recognised exception beyond Commissioner authorisation.
October 16, 2026   Case Laws GST
Road restoration charges constitute taxable services when requested for commercial pipeline activity, requiring reverse-charge GST from the business recipient.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Money Laundering › 2026 › October, 2026 › This
Back

All Highlights

Money Laundering

Pronouncement of judgment in a money-laundering prosecution...

Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly intersect.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Money Laundering October 19, 2026 Case Laws HC
Pronouncement of judgment in a money-laundering prosecution should await judgment in the connected scheduled-offence proceeding, even though the money-laundering trial may continue independently. The scheduled offence forms the foundation of the money-laundering prosecution, and its outcome directly affects that prosecution; deciding the latter first may create a legally inconsistent result. The stated approach permits the Special Court to continue the money-laundering trial while deferring its judgment until the scheduled-offence court delivers judgment.
View Source View

Topics

Acts Income Tax
Next ➔