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Searching Content indexed under Tax by Vijay Pal Dalmia, Partner ordered by Published Date Descending.
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1
Bail In FIR Under Sections 120-B/384 IPC And Section 8 Of The Prevention Of Corruption Act
The petitioner demanded huge money to settle the matter with the Income Tax department and to avoid adverse media reporting.
India
8 Oct 2019
2
Deposit Of TDS With Interest Beyond Stipulated Period Is Not An Alibi In Criminal Prosecution For Belated Filing Of Tds Under Section 276 B Of The Income Tax Act, 1961
That the TDS deducted by the petitioners was deposited with interest with the Department within 12 months from the respective dates of the deductions.
India
19 Sep 2019
3
Procedure For Identification And Processing Of Cases For Prosecution Under The Income Tax Act, 1961 And Relaxation Of Time Limit For Compounding The Offence Under The Direct Tax
On 9th September 2019, CBDT has issued 2 circulars with respect to the procedure for identification and processing of cases for prosecution under the Income Tax Act, 1961 and the relaxation of time limit ...
India
18 Sep 2019
4
Value Of Uncertified Foreign Bank Records Under DTAA For Prosecution Under The (Indian) Income Tax Act And Black Money (Undisclosed Foreign Income And Assets) And Imposition Of Tax Act
The intention of the legislature is pretty clear from recent development in the field of law dealing with white-collar crimes.
India
 
6 Aug 2019
5
Information Furnished Under DTAA- Evidentiary Value In Trial
DTAA (Double Taxation Avoidance Agreement) refers to a Tax Treaty that is entered between two countries. The purpose of such Agreements is to make sure that a person does not suffer duplication of taxes.
India
2 Aug 2019
6
Conditions For Re-Opening Of The Assessment Beyond 4 Years In The Case Of Assessment Made Under Section 143(3) Of The Income Tax Act
In the case of Best Cybercity (India) Pvt. Ltd. Vs Income Tax Officer, Ward 4(3) & anr., Delhi High Court summarized the requirements for re-opening of the assessment beyond 4 years in the case of assessment ...
India
10 Jun 2019
7
Whether Cash Transactions During Demonetization Period Per-Se Fall Under The Scope Of Benami Act?
Under The Benami Transactions (Prohibition) Act, 1988, the scope of benami transaction was very limited and it used to include only those transactions in which property is transferred to one person for a consideration paid or provided by another person.
India
5 Jun 2019
8
Mens Rea, Limitation & Prosecution Under Income Tax Act
The expression 'willfully admits' employed in the above provision is an inclusive one, despite which, it does not, in any way, change the common and fundamental meaning of it.
India
21 May 2019
9
Powers Of Enforcement Directorate (ED) Under Foreign Exchange Management Act, 1999 (FEMA)
Directorate of Enforcement is a multi-disciplinary organization mandated with the task of enforcing the provisions of two special fiscal laws – Foreign Exchange Management Act, 1999 and Prevention of Money Laundering Act, 2002.
India
22 Mar 2019
10
Compounding Of Offences Under The Income Tax Act- Limitation And Stage Of Payment Of Compounding Fees
What will be the fate of an application filed for compounding of offence after one year during the course of prosecution under the Income Tax Act?
India
25 Sep 2018
11
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) ...
India
14 Jun 2018
12
Compounding Of Offences Under Section 279 (2) Of The Income Tax Act, 1961 – Upfront Payment Of Compounding Fee & Limitation For Filing Of The Application For Compounding Of Offenses Under The Income Tax Act
In the writ petition titled Vikram Singh vs. UOI (W.P.(C) 6825/2016), the Division Bench of the Hon'ble High Court of Delhi for compounding of offences under Section 279 (2) of the Income Tax Act, 1961, ...
India
13 Apr 2018
13
Consequences Of Pendency Of Appeal In A Criminal Case & Its Effect On Compounding
While deciding the said appeal, the Hon'ble court held that the power of compounding is exercisable even when proceedings are pending.
India
12 Oct 2017
14
Importance Of Service Of Documents Referred In The Show Cause Notice Issued Under (Indian) Income Tax Act, 1961 And (Indian) Black Money (Undisclosed Foreign Income And Assets) And Imposition Of Tax Act, 2015
The Division Bench of Delhi HC while deciding the writ petition nos. W.P.(C) 3732/2017 and W.P.(C) 3749/2017 has signified the importance of the principle of natural justice in the Indian legal framework.
India
20 May 2017
15
Demonetization Effects - Deposits In Bank Accounts – Proceeds Of Crime And The Honey Trap Of Money Laundering
Recently, the Government of India has tabled The Taxation Laws (Second Amendment) Bill, 2016, as Money Bill, in the Lok Sabha and the same was passed in the Lok Sabha.
India
12 Dec 2016
16
Sanction For Prosecution Of Offences Under Chapter XII Of The (Indian) Income Tax Act-1961
Under Chapter XII of the (Indian) Income Tax Act-1961, a person cannot be prosecuted for an offence Under Sections 275A, 275B, 276, 276A, 276B, 276BB, 276C, 276CC, 276D, 277...
India
7 Dec 2016
17
Black Money - Demonetization Of ₹ 500 & ₹ 1000 - Law & Criminal Prosecutions
Sizzling!, is the word that can describe the current relationship of the Government of India, Income Tax Authorities, and those who have failed to disclose their income.
India
14 Nov 2016
18
Black Money - Foreign Bank Accounts & Criminal Prosecutions Under The (Indian) Income Tax Act
Hot!, is the word that can describe the current relationship of the Government of India, Income Tax Authorities, and those who have made disclosure of Foreign Bank accounts under The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.
India
21 Jul 2016
19
Discharge vs. Quashing In Criminal Prosecutions Under The (Indian) Income Tax Act
In view of the numerous complaints filed by the income Tax Department for criminal prosecutions under the Income Tax Act, it becomes important to analyze the remedies available with the accused in these cases...
India
21 Jul 2016
20
Offences And Prosecutions Under Chapter XXII Of The (Indian) Income-Tax Act, 1961
Chapter XII of the Income Tax Act, 1961 (I.T. Act), which deals with the OFFENCES & PROSECUTIONS, is always a matter of concern for anyone concerned and related with the I.T. Act.
India
11 Feb 2015
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