Courts: Appellate Authority
Read latest Appellate Authority orders and case laws on tax, GST and other statutory matters, with summaries and analysis of important rulings.
Asset Freeze on Non-Accused Family Members Upheld During Pending PMLA Proceedings
PBPT Act Does Not Permit Attachment of Abettor’s Assets Without Benami Finding: SAFEMA
Demonetized Cash Routed Through Third-Party Account is Benami Transaction: SAFEMA
Buying Flats in Others’ Names With Self-Funded Consideration Is Benami Transaction: SAFEMA
Demonetized Cash Treated as Benami Property as Funds Were Routed Through Third-Party Account
Shell Companies as Front: Tribunal Upholds Benami Attachment of 143 Properties in ₹75 Cr Layering Case
No Retrospective Laundering: Tribunal Quashes Bulk PMLA Attachments, Retains Only Rs 25 Cr as Proceeds of Crime
Equivalent Value Doctrine Affirmed: Tribunal Upholds Attachment Even for Pre-Offence Properties under PMLA
Benami Web Exposed: Tribunal Upholds Attachments in Rs 80+ Cr Layered Accommodation Entry Case
Equivalent Value Attachment Valid: Tribunal Upholds PMLA Action in DJB ₹38 Cr Scam Case
Contradictory Order Set Aside: Tribunal Confirms Benami Attachments in ARC Group Cas
Reverse Burden Applies: Tribunal Upholds Bank Freeze Where Source of Funds Not Proved under PMLA
Wrong Property, Right Target: Tribunal Allows Benami Attachment of Rs 1.96 Cr Despite Defective Identification
PMLA Bites Beyond Accused: Tribunal Upholds ₹3.33 Cr Attachment in Vyapam Money Laundering Case
Appellate Authority brings together orders and decisions of statutory appellate authorities covered by TaxGuru. These cases may involve taxation, GST and other regulatory or statutory matters where an appellate authority reviews an order passed by a lower authority. Readers can access case summaries, legal issues and important findings arising from appellate proceedings. Taxpayers, businesses, Chartered Accountants, advocates and other professionals can use this category to research relevant appellate decisions and understand how statutory provisions and procedural requirements have been considered by different appellate authorities.
