https://www.taxtmi.com/highlights?id=97763 Electronic transmission of summons and relied-upon documents satisfied Rule 13(3)(iii) read with Rule 13(11) and Section 13 of the IT Act, and email delivery of PDF RUDs was held valid; recording of reasons to believe under Section 8(1) PMLA was examined and upheld as based on perusal of RUDs and investigation material; the Adjudicating Authority must determine whether specific documents qualify as relied upon documents and, if so, order their supply and permit a two week supplementary reply, with aggrieved parties able to seek remedies under Section 26 PMLA. en-us Tue, 17 Mar 2026 08:23:40 +0530 Tue, 17 Mar 2026 08:23:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97763 Electronic transmission of summons and relied-upon documents satisfied Rule 13(3)(iii) read with Rule 13(11) and Section 13 of the IT Act, and email delivery of PDF RUDs was held valid; recording of reasons to believe under Section 8(1) PMLA was examined and upheld as based on perusal of RUDs and investigation material; the Adjudicating Authority must determine whether specific documents qualify as relied upon documents and, if so, order their supply and permit a two week supplementary reply, with aggrieved parties able to seek remedies under Section 26 PMLA. Highlights Money Laundering Tue, 17 Mar 2026 08:23:40 +0530 https://www.taxtmi.com/highlights?id=97763