Blogs And Articles

By the team of Prime Legal
Not necessary for a company to have permanent presence in India to get Tax benefits: SC
Not necessary for a company to have permanent presence in India to get Tax benefits: SC
October 18, 2025by Primelegal Team

Facts The recent judgment of the court came in against the earlier judgments passed by the High Court of Uttarakhand in Income Tax Appeal Nos. 49 o

Delhi High Court Sets PMLA-Tax Law Precedent: Defrauded Funds Are Proceeds of Crime, Not Taxable Income
Delhi High Court Sets PMLA-Tax Law Precedent: Defrauded Funds Are Proceeds of Crime, Not Taxable Income
September 26, 2025by Primelegal Team

FACTS OF THE CASE The Order of the learned Special Judge (PC Act), CBI-05, New Delhi, of 05.02.2018 refusing the Petitioner permission to proceed i

Supreme Court Reiterates Tax Law Principle: Only Explicit Legislative Provisions Can Impose Taxation
Supreme Court Reiterates Tax Law Principle: Only Explicit Legislative Provisions Can Impose Taxation
September 19, 2025by Primelegal Team

Introduction The Supreme Court of India has reiterated an essential tenet of the jurisprudence of taxation – tax liability should be imposed demo

Section 138C of the Customs Act and Electronic Evidence: Insights from Suresh Kumar & Co. Case
Section 138C of the Customs Act and Electronic Evidence: Insights from Suresh Kumar & Co. Case
September 3, 2025by Primelegal Team

Case Name: Additional Director General Adjudication, Directorate of Revenue Intelligence versus Suresh Kumar and Co. Impex Pvt. Ltd. & Ors. Co