Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Direct Taxes - Highlights / Catch Notes

Home Highlights May 2023 Year 2023 This

Constitutional validity - Amendment to Prohibition of Benami ...

Direct Taxes

May 10, 2023

Constitutional validity - Amendment to Prohibition of Benami Property Transactions Act, 1988 - Concerned authorities cannot initiate or continue criminal prosecution or confiscation proceedings for transactions entered into prior to the coming into force of the 2016 Act, viz., 25.10.2016. As a consequence of the above declaration, all such prosecutions or confiscation proceedings shall stand quashed. - SC

View Source

 


 

You may also like:

  1. Prohibition of Benami Property Transactions (1st Amendment), Rules, 2019

  2. Qualifications for appointment of Chairperson and Members of Appellate Tribunal - Constitutional validity of Sections 9 and 32(2)(a) of the Prohibition of Benami...

  3. Prohibition of Benami Property Transaction - funds infused into the shell companies by multiple layering in the guise of share capital or loan - as contended on the side...

  4. Applicability of the Benami Transactions (Prohibition) Amendment Act, 2016

  5. Amendment to Benami Transaction (Prohibition) Act, 1988 shall come into force w.e.f. 1.11.2016 - Notification

  6. Benami Transactions (Prohibition) Amendment Act, 2016

  7. Constitutional validity - Amendment to Prohibition of Benami Property Transactions Act, 1988 - This Court is aware of the fact that the ‘Right to Property’ is not a...

  8. Prohibition of Benami Transactions - Provisional attachment order was confirmed - Who is the beneficial owner of property? - The Tribunal held that while the properties...

  9. Prohibition of Benami Property Transactions (Conditions of services of Members of Adjudicating Authority) Rules, 2019

  10. Prohibition of Benami Property Transactions (Removal of Difficulties) Second Order, 2018

  11. Benami Property Transaction - title over the suit properties - Moreover purchase of a property by husband in the name of the wife cannot be called a benami transaction...

  12. Provisional attachment of property - Power of the NCLT to protect the assets of corporate debtor - Action under the Prohibition of Benami Property Transactions Act, 1988...

  13. Income Tax Department steps-up actions under Prohibition of Benami Property Transactions Act : Benami properties of more than ₹ 3,500 crore in more than 900 cases attached

  14. Prohibition of Benami Property Transactions - Petitioner contends that the Petitioner as the head of a joint family representing him and his brothers are absolute owners...

  15. Provisional attachments made by the Initiating Officer u/s 24(3) of the Prohibition of Benami Property Transactions Act - Till a decision is taken on the show cause...

 

Quick Updates:Latest Updates