Articles & Presentation

4 Ingredients for constituting offence under PMLA

The aspect of knowledge or involvement has been discussed by Gujarat High Court in the case of Jafar Mohammed Hasanfatta and Ors (Appellants) Vs Deputy Director and Ors. (Respondents) MANU/GJ/0219/2017   wherein   the Hon'ble Court observed as under:-

A  holistic  reading  of

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What is attempt? Under IPC & PMLA

In State of Maharashtra v. Mohd.Yakub, (1980) 3 SCC 57, the Hon'ble Supreme Court observed that in  sum,   a person   commits the offence of "attempt to commit a particular offence" when 
 
(i) he intends to commit that  particular offence and 
 
(ii)
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Sanction under Sec. 279 of the Income Tax Act, 1961 for Prosecution – Conditions & Obligations

In the case Indo Arya Central Transport  Limited & Ors. vs. Commissioner of Income Tax (TDS), Delhi -1 & Anr. (http://lobis.nic.in/ddir/dhc/SKN/judgement/24-03-2018/SKN12032018CW39642017.pdf) ( [2018]255TAXMAN50(Delhi)) the Hon’ble court propounded the following principles relating to sanction granted under Sec. 279 of the Income Tax Act, 1961, for prosecution of an offender:

1. It is

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