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PMLA - Highlights / Catch Notes

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PMLA - Money Laundering - proceeds of crime - predicate offence - The...

Money Laundering

Money Laundering - proceeds of crime - predicate offence - The presumption u/s 24 of PML Act can be rebutted only at the stage of trial and not at the stage of framing of charge. Nexus if any, between the properties acquired in the name of this petitioner and the proceeds of crime is a question of fact to be looked into at the stage of trial and not at the stage of discharge. - HC

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N: Amendment of notification no. 17/GST-2, dated 31.03.2020 under the HGS...

A: Relaxations for start-ups from “Angel Tax”

A: Stayed the demand of penalty and interest in absence of GST Appellate ...

A: SCRUTINY OF GST RETURNS

A: Assessee directed to approach the Revenue Department to avail the bene...

H: TDS liability on year end provisions of expenses - Assessee in default...

H: Attachment of Bank Accounts of petitioner for recovery of GST of third...

F: Criteria For Zero Rated Supply

F: Merchant Export Trading

F: Tax impact of International trade

H: Reopening of assessment u/s 147 - doctrine of res judicata - principal...

H: Review petition - Reopening of assessment u/s 147 - petitioner/assesse...

H: Reopening of assessment - legality and validity of notice u/s 148 and ...

H: Addition on account of services rendered by the assessee to its AE in ...

H: Penalty u/s 271(1)(c) - debatable issue arises - partial income not of...

H: Depreciation on goodwill - goodwill as acquired during business acquis...

H: Rectification u/s 154 - No doubt that the income tax authority can rec...

N: Income-tax (7th Amendment) Rules, 2023

H: Taxability of shipping income - Shipping income as dealt by Article-8 ...

H: Unexplained deposits in cash in bank - assessees father was the owner ...

H: TDS u/s 194C or 192 - existence of employer and employee relationship ...

H: Unexplained cash deposits during demonetization period - Assessee coul...

H: Violation of import conditions - goods (Raw Petroleum Coke) imported b...

H: Classification of export goods - Ilmenite upgraded (processed) - it is...

H: Continuation of CIRP proceedings when the operational debts have been ...

H: Short payment of service tax - subsequent adjustment with excess tax p...

H: Levy of Service Tax - business auxiliary service - Tea, an agricultura...

H: Rejection of petitioner’s claim for benefit of budgetary support - If ...

H: Whether the exemption notification is absolute or the exemption notifi...

A: CURRENT ACCOUNT TRANSACTIONS