Organized crime has shifted from local operations to global networks using technology and cross-border systems. The key takeaway is that international cooperation is essential to tackle these evolving, borderless criminal activities effectively.
The issue was inadequacy of general criminal laws in dealing with syndicates. The law creates a stricter framework to dismantle organised crime networks and ensure effective prosecution.
Under SB Order No. 03/2026, customers can now withdraw up to ₹20,000 through Aadhaar authentication without submitting withdrawal forms or vouchers. The revised framework promotes seamless and paperless Post Office Savings Bank transactions.
The issue was whether a declared juvenile can be kept in regular jail. The Court held such detention unconstitutional and mandated immediate transfer to observation homes.
The case emphasizes that ignoring clarification notices may result in denial of deductions and exemptions. Taxpayers must substantiate claims with proper evidence to avoid adverse outcomes.
This case examines whether ITC can be denied when a supplier fails to deposit tax despite a genuine transaction. Courts ruled that bona fide purchasers should not be penalized for supplier defaults, emphasizing fairness and constitutional safeguards.
The issue was rejection of a rectification application due to delay while ITC was disputed. The Court allowed filing of appeal with delay condonation, emphasizing appellate remedy over technical rejection.
The issue was whether delayed filing of return bars deduction under Section 10AA. ITAT held that timely filing was not mandatory for the relevant years and allowed the deduction.
The Department of Posts revised the limit for voucher-free Aadhaar-authenticated withdrawals from ₹5,000 to ₹20,000. The move strengthens paperless banking and simplifies POSB transactions through e-KYC processes.
The tribunal examined whether delayed filing of Form 67 bars foreign tax credit. It held that filing before completion of assessment is sufficient, allowing the credit.