100 Landmark Judicial Decisions in Indian Law

100 Landmark Judicial Decisions in Indian Law 

JURISPRUDENTIAL REFERENCE · CAs, TAX ADVISORS & TCSPs · SHELL COMPANIES, TAX HAVENS & FINANCIAL CRIME

Red flags tell you what to look for. This compilation tells you how Indian courts have actually ruled when those red flags ended up in litigation — 100 judicial and quasi-judicial decisions specifically on AML obligations, shell company structures, and offshore tax haven arrangements.

Five parts: foundational PMLA jurisprudence and constitutional validity, shell companies and beneficial ownership (piercing the corporate veil, sham transaction doctrine), tax havens and offshore structures (DTAA misuse, treaty shopping, GAAR, CFC arrangements), professional liability of CAs/advisors/TCSPs (reporting obligations, wilful blindness, aiding and abetting), and enforcement/attachment/prosecution (provisional attachment, freezing orders, bail jurisprudence, FEMA disciplinary proceedings).

Why the cost makes sense: "I filed in good faith" is a defense courts have already tested — this is the record of which arguments held up and which didn't, for the exact professionals PMLA holds personally accountable.

This guide is educational and risk-awareness material only. It does not guarantee that following it will prevent a fine, investigation, or conviction, and it is not legal advice or a substitute for consulting a licensed advocate about your specific situation.

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