Insights & Resources

SC upholds PMLA’s continuing offence doctrine, rejecting retrospective and threshold-based challenges to money laundering prosecutions.

Did the Supreme Court overlook BNSS’s deemed sanction provision? This analysis dissects the ruling's impact on public servant prosecutions.

Delhi HC clarifies that cash violations under Section 269ST don't void contracts; unjust enrichment cannot override contractual claims.

An in-depth analysis of the EU's AI Act—its key provisions, risk-based approach, and global implications for AI governance.

SC clarifies whether royalty on minerals is a tax or a fee, reaffirming state powers in a landmark ruling with retrospective effect.

NCLT reaffirms that the IBC cannot override PMLA enforcement; RPs must approach the PMLA authority to unfreeze attached assets.

SC rules that statutory amendments apply prospectively and cannot extinguish vested tax exemptions granted under unamended law.

The Supreme Court reinforces strict bail conditions under PMLA, setting a crucial precedent in Union of India v. Kanhaiya Prasad.

SC upholds HC’s ruling that s. 153C reassessments must be backed by specific incriminating material for each assessment year.

RBI launches .bank.in for banks and plans .fin.in for NBFCs, enhancing cybersecurity and safeguarding users from financial fraud.

Karnataka HC rules on PMLA’s procedural safeguards, questioning the legality of search, seizure, and repeated summons by ED.

SEBI enforces stricter regulations on market associations, barring unauthorised investment advisory and misleading return claims.