Insights & Resources

ITAT Delhi grants DTAA benefits to the US LLC, affirming that tax residency can exist independently of actual tax payments.

Explores the legal framework and investigation process of corporate fraud under s. 447, detailing its impact, consequences, and enforcement.

The MP High Court rules that maintenance provisions are meant for support, not for enabling capable spouses to avoid self-reliance.

Examining how prolonged incarceration, ongoing investigations, and constitutional rights shape the grant of bail under PMLA cases.

Madras HC examines PMLA v. CrPC conflicts, affirming procedural norms for arrests without physical custody.

Madras HC confirms, even without possession, any dealings with crime proceeds constitute money laundering under PMLA.

The Supreme Court's decision underscores the need for strict scrutiny in granting bail for economic offences affecting public interest.

Exploring the Supreme Court's nuanced stance on anticipatory bail within the SC/ST Act through pivotal rulings.

NCLAT clarifies that Section 12A applications are only permissible during CIRP, not post-liquidation.

The SC reaffirms bail principles under the PMLA, ensuring fair treatment in cases involving economic offences and personal liberty.

Explore how transfer pricing, customs valuation, and FEMA intersect, influencing cross-border transactions and regulatory compliance.

Exploring recent shifts in PMLA bail conditions, as courts revisit established jurisprudence impacting liberty rights.