AI-curated court updates, legal developments, and practice-area insights for Indian legal professionals.
FeaturedThe Supreme Court reaffirmed that customs seizures require 'reasonable belief' of contravention, not mere suspicion. The standard is higher than suspicion and must be grounded in credible facts.
FeaturedThe Special Additional Facilitation and Enforcement Measures Authority (SAFEMA) held that deposits arising from void Income Declaration Scheme filings are treatable as benami properties.
FeaturedMultiple tribunals have set aside gold confiscations due to lack of proof of foreign origin or smuggling. The decisions affirm strict evidentiary standards under customs law.
FeaturedThe Supreme Court held that customs authorities cannot enhance valuation solely on unverified export declarations. The decision reinforces evidentiary standards in customs proceedings.
FeaturedGujarat High Court refuses bail to accused in cyber fraud and money laundering case involving mule accounts and USDT conversions, citing gravity of economic offence despite JMFC trial jurisdiction.
FeaturedUttarakhand High Court has ruled that searches under Section 17 of the PMLA after filing of prosecution complaint do not amount to 'evergreening' of investigation, affirming validity of post-filing evidence collection.
FeaturedAllahabad HC upholds reassessment despite reduction of alleged income from ₹54 lakh to ₹27 lakh, holding initial information sufficient.
FeaturedBombay HC quashes reassessment due to lack of sanction by competent authority under Section 151; TOLA extension ineffective.
FeaturedITAT Delhi holds that hotel liaison services by Expedia India don’t constitute a dependent agent permanent establishment under India-Switzerland DTAA.
FeaturedITAT Chennai directs registration under Section 12AB and approval under Section 80G for a trust conducting structured Sanskrit courses, even with nominal fees.
FeaturedITAT Mumbai quashed a revision under Section 263, holding that CSR donations can qualify for 80G benefits and that Section 37(1) does not bar such deductions.
FeaturedITAT Mumbai quashed reassessments for AYs 2015-16 and 2016-17 due to time limitation and lack of valid sanction under Section 151.
FeaturedThe Gujarat High Court quashed reassessment notices issued without valid sanction, holding that the proviso to Section 151 is not retrospective. The ruling bars proceedings initiated without compliance with sanction requirements.