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Blogs And Articles

By the team of Prime Legal
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

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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

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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

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