Download or read book The Benami Transactions Prohibition Act 1988 written by and published by Universal Law Publishing. This book was released on with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxmann s Law Relating to Prohibition of Benami Property Transactions Act 1988 Comprehensive Section wise Commentary with Case Laws Ready Reckoners Procedural Guidance written by CA Srinivasan Anand G. and published by Taxmann Publications Private Limited. This book was released on 2024-09-09 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is an authoritative legal resource providing a comprehensive, section-wise commentary on the Prohibition of Benami Property Transactions Act, 1988 (PBPT Act). It is tailored to the needs of practitioners across various domains, including civil law, criminal law, company law, and income tax, presenting complex legal provisions in an accessible and practical format. The Present Publication is the 7th Edition and has been amended by the Finance (No. 2) Act 2024. It also discusses the implications of Section 107 of the Bharatiya Nagarik Suraksha Sanhita, 2023, on the seizure and confiscation of benami properties, providing readers with the most current and relevant legal analysis. This book is authored by CA Srinivasan Anand G with the following noteworthy features: • Section-Wise Commentary in FAQ Format o The book adopts a reader-friendly approach, presenting each section of the PBPT Act in a question-and-answer format. This layout simplifies intricate legal concepts and statutory provisions, making them easier to understand and apply. Each section includes a detailed legislative history and the effective date of applicability based on case law, helping readers track the evolution and impact of the law • Comprehensive Case Law Analysis o Featuring an exhaustive compilation of relevant case laws from the Supreme Court, High Courts, ITAT, Adjudicating Authorities, and Appellate Tribunals, this book provides an analysis of the judicial interpretations of Benami transactions. It includes significant cases like the landmark Supreme Court judgment in Ganpati Dealcom, providing readers critical insights into the judicial stance on Benami property issues. The book also analyses case laws from similarly worded provisions in other statutes, such as the Income Tax Act and the Civil Procedure Code, enhancing its practical value • Detailed Examination of Pleadings and Legal Strategies o This book discusses the specific pleadings required to avail exceptions or exclusions to Benami transactions, providing a thorough analysis based on established case laws. It guides practitioners on the nuances of drafting effective legal pleadings and strategies in defending against allegations of Benami transactions • Ready Reckoners for Quick Reference – To assist practitioners in quickly finding the information they need, the book includes: o A Ready Reckoner detailing the relatives in whose names property can be held without triggering the Benami law o A dedicated section on Benami share transactions, explained in light of the relevant provisions of the Companies Act, 2013, with a separate reckoner positioned at the beginning for ease of access o An Alphabetical Ready Reckoner to facilitate quick navigation through the various legal provisions related to Benami transactions • Analysis of Shell Companies in Benami Transactions o The book analyses the role of shell companies in Benami transactions, discussing how these entities are used to circumvent the law and the judicial outcomes of such cases. It provides comprehensive coverage of legal strategies to combat the misuse of shell companies in the context of Benami property holdings • Confiscation and Civil Asset Forfeiture o A pivotal section of the book discusses the nature of confiscation under the civil asset forfeiture regime of the PBPT Act, thoroughly examining how confiscation proceedings are handled both in India and internationally. The book provides a comparative analysis, helping practitioners understand the nuances of property confiscation and the broader implications of civil asset forfeiture laws • Procedural Guidance for Practitioners – The book provides detailed procedural guidance, covering: o Processes before the Initiating Officer under Section 24, including responses to Show Cause Notices and handling of Provisional Attachment Orders o Detailed procedures before the Adjudicating Authority under Section 26, outlining the rights of the noticee to access materials that led to the attachment of the property and subsequent referrals o An extensive discussion of appellate, revision, and rectification remedies available under the PBPT Act, equipping readers with practical knowledge to effectively understand the legal processes • Valuation Rules and Determining Fair Market Value o It includes a thorough discussion of the valuation rules and methods used to determine the fair market value of Benami properties, which is critical for imposing fines under Sections 53 and 54. The book explains the valuation techniques with supporting case laws, providing a clear framework for practitioners dealing with valuation disputes • Interaction with Other Laws – The book offers a comprehensive overview of how the PBPT Act intersects with other major laws, guiding the relevant provisions of: o Companies Act, 2013 – Contextual analysis of Benami share transactions and compliance issues o Fugitive Economic Offenders Act, 2018 – Discusses enforcement overlaps and asset confiscation measures o Income Tax Act, 1961 – Covers taxation implications and provisions with similar wording o Indian Penal Code, 1860 and Civil Procedure Code, 1908 – Analyses procedural and substantive intersections with criminal and civil law o Criminal Procedure Code, 1973 and Prevention of Money-laundering Act, 2002 – Details on criminal implications and connections with money laundering cases o Transfer of Property Act, 1882 and Indian Trusts Act, 1882 – Provides analysis of property and trust-related legal frameworks • Elaborate Discussions on Controversial Legal Issues o The book thoroughly examines contentious legal issues, such as the controversy over the dating of orders passed by authorities—specifically whether orders were passed within the prescribed limitation period or were 'backdated' to appear compliant. It also addresses the absence of case laws under certain provisions, filling gaps by discussing similar or identically worded provisions from other laws

Download or read book A Ghosh s the Law of Benami Transactions in India written by Abinaschandra Ghosh and published by . This book was released on 1987 with total page 472 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxmann s Benami Black Money Money Laundering Laws Covering amended updated annotated text of the Benami Black Money PMLA Fugitive Economic Offenders Laws 2023 Edition written by Taxmann and published by Taxmann Publications Private Limited. This book was released on 2023-04-03 with total page 17 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book aims to provide a complete and thorough understanding of the statutory portion (i.e. Act, Rules, Circulars & Notifications, etc.) of the Benami, Black Money and Money Laundering Laws. It covers the amended, updated & annotated text of the following laws: • Prohibition of Benami Property Transactions Act, 1988, as amended by the Finance Act 2023 with Rules, Schemes & Notifications • Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, as amended upto date with Rules, Challans, Instructions and Circulars & Notifications • Fugitive Economic Offenders Act, 2018, with 5+ Rules & Notifications • Prevention of Money-laundering Act, 2002, as amended upto date with 10+ Rules, Regulations & Notifications The Present Publication is the 2023 Edition and has been amended by the Finance Act 2023. This book is edited by Taxmann's Editorial Board with the following coverage. • Prohibition of Benami Property Transactions Act, 1988, with Rules, Schemes & Notifications o Prohibition of Benami Property Transactions Act, 1988, as amended by the Finance Act, 2023 o Prohibition of Benami Property Transactions Rules, 2016, as amended up to date o Prohibition of Benami Property Transactions (Conditions of Services of Members of Adjudicating Authority) Rules, 2019 o Benami Transactions Informants Reward Scheme, 2018 o Notifications • Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, with Rules, Challans, Instructions and Circulars & Notifications o Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, as amended up to date o Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015 o Undisclosed Foreign Income and Assets Challan o Instruction to Subordinate Authorities – Instructions Regarding Handling of Income-tax Cases and Black Money Cases o Circulars and Notifications • Fugitive Economic Offenders Act, 2018 with 5+ Rules & Notifications o Fugitive Economic Offenders Act, 2018 o Declaration of Fugitive Economic Offenders (Forms and Manner of Filing Application) Rules, 2018 o Fugitive Economic Offenders (Manner of Attachment of Property) Rules, 2018 o Fugitive Economic Offenders (Issuance of Provisional Attachment Order) Rules, 2018 o Fugitive Economic Offenders (Procedure for Conducting Search and Seizure) Rules, 2018 o Fugitive Economic Offenders (Manner and Conditions for Receipt and Management of Confiscated Properties) Rules, 2018 o Fugitive Economic Offenders (Procedure for Sending Letter of Request to Contracting State) Rules, 2018 o Notifications • Prevention of Money-laundering Act, 2002 with 10+ Rules, Regulations & Notifications o Prevention of Money-laundering Act, 2002, as amended up to date o Prevention of Money-laundering (the Manner of Forwarding a Copy of the Order of Provisional Attachment of Property along with the Material and Copy of the Reasons along with the Material in respect of Survey, to the Adjudicating Authority and its Period of Retention) Rules, 2005 o Prevention of Money-laundering (Receipt and Management of Confiscated Properties) Rules, 2005 o Prevention of Money-laundering (Maintenance of Records) Rules, 2005 o Prevention of Money-laundering (Forms, Search and Seizure or Freezing and the Manner of Forwarding the Reasons and Material to the Adjudicating Authority, Impounding and Custody of Records and the Period of Retention) Rules, 2005 o Prevention of Money-laundering (the Forms and the Manner of Forwarding a Copy of Order of Arrest of a Person along with the Material to the Adjudicating Authority and its Period of Retention) Rules, 2005 o Prevention of Money-laundering (the Manner of Forwarding a Copy of the Order of Retention of Seized Property along with the Material to the Adjudicating Authority and the Period of its Retention) Rules, 2005 o Prevention of Money-laundering (Manner of Receiving the Records authenticated Outside India) Rules, 2005 o Prevention of Money-laundering (Appeal) Rules, 2005 o Adjudicating Authority (Procedure) Regulations, 2013 o Prevention of Money-laundering (Issuance of Provisional Attachment Order) Rules, 2013 o Prevention of Money-laundering (Taking Possession of Attached or Frozen Properties Confirmed by the Adjudicating Authority) Rules, 2013 o Prevention of Money-laundering (Restoration of Property) Rules, 2016 o Notifications

Download or read book The Worlds of the Trust written by Lionel Smith and published by Cambridge University Press. This book was released on 2013-08-22 with total page 585 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite the common belief that they are found only in the common law tradition, trusts have long been known in mixed jurisdictions even where they have a civilian law of property. Trusts have now been introduced by legislation in a number of civilian jurisdictions, such as France and China. Other recent developments include the reception of foreign trusts through private international law in Italy and Switzerland and the inclusion of a chapter on trusts in Europe's Draft Common Frame of Reference. As a result, there is a growing interest in the ways in which the trust can be accommodated in civil law systems. This collection explores this question, as well as general issues such as the juridical nature of the trust, the role and qualifications of the trustee and particular developments in specific jurisdictions.

Download or read book Law of Ownership and Transfer of Property in India written by Sandeep Bhalla and published by lawmystery.in. This book was released on 2017-08-03 with total page 1008 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ownership of property is a matter of fact. For example, I have an immovable property and I can enjoy it till I am interrupted by some one. However in law a person in possession of property is not necessarily its owner. Yet a person in possession has certain rights. All these aspects of ownership and possession are discussed in this book. In addition to above there are various other matters. Like Lease of land. Gift of movable and immovable property. Exchange of properties. Mortgage of properties. Rights and duties of all the persons involved in all these transactions. These are other matters covered in this book. This book deals with each aspect of Transfer of Properties Act, 1882 as applicable in India and also contains relevant leading precedents on most of the subjects which act as example of the problems. A unique feature of this ebook is that most of the cases/precedents/judgments referred and relied have relevant para extracted in the ebook with live links to the judgments. No more searching for relevant judgments which are just a click away. A must for a legal practitioner or a litigant alike.

Download or read book All India Reporter written by and published by . This book was released on 1915 with total page 1318 pages. Available in PDF, EPUB and Kindle. Book excerpt: Vols. 1-36, 1914-1949, 1999- issued in separate parts, called sections, e.g. Journal section, Federal Court section, Privy Council section, Allahabad section, Bombay section, etc.

Download or read book Practical Guide to Search and Seizure under Income Tax Act 3e written by Gagan Kumar and published by Bloomsbury Publishing. This book was released on 2022-01-31 with total page 500 pages. Available in PDF, EPUB and Kindle. Book excerpt: About the book It serves as a ready reckoner explaining complex provisions of Search and Seizure in a lucid manner. It gives pointed answers to common questions. Answers are supported with relevant case laws. Offers practical solutions to complex situations. Step by step guide to deal with search and surveys. Key Features It serves as a ready reckoner explaining complex provisions of Search and Seizure in a lucid manner. It gives pointed answers to common questions. Answers are supported with relevant case laws. Offers practical solutions to complex situations. Step by step guide to deal with search and surveys. About the author Gagan Kumar is a commerce graduate from Delhi University, a member of the Bar Council of Delhi and a fellow member of the Institute of Chartered Accountants of India. Before setting up "Krishnomics Legal" Gagan was Principal Associate with one of the leading law firms of India and also worked with large accounting firms. With extensive experience in litigation and advisory aspects on tax practice, he has successfully represented various matters before the Supreme Court, High Court, Income tax and central excise and service tax tribunals and district courts. Gagan has advised several domestic and international companies on tax issues relating to corporate tax, transfer pricing, mergers and restructuring, tax prosecution, GST, custom, service tax etc. he has also advised on structuring options to various private equity funds.

Download or read book The Madras Weekly Notes written by and published by . This book was released on 1925 with total page 1282 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Land Reforms in India written by Pramoda Kumāra Agravāla and published by M.D. Publications Pvt. Ltd.. This book was released on 1993 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book 'Land Reforms in India : Constitutional and Legal Approach' is a landmark in the field of land reforms. It explores many new and important facts and principles of laws on the subject which are universally applicable. The author discovered a mathematical formula to concretize the concept of 'land reforms' and successfully applied it in his statistical study of implementation of land reforms in India with special reference to State of Uttar Pradesh. There is an imperative need to implement the land-laws in true spirit and with determination.

Download or read book CARO 2020 Companies Auditor s Report Order 2020 written by CMA Anand Kumar Shrivastava B.E. (Civil) and published by Nitya Publications. This book was released on 2020-01-01 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book contains the analysis and comprehensive commentary on CARO 2020 under the following heads: 1. Short title, application and commencement 2. Auditor’s report to contain matters specified in Para 3 and 4 3. Matters to be included in auditor’s report 4. Reasons to be stated for unfavourable or qualified answers This book is relevant for professional courses conducted by: 1. The Institute of Cost Accountants of India. 2. The Institute of Company Secretaries of India. 3. The Institute of Chartered Accountants of India. Author: CMA

Download or read book The Law of Trusts in British India written by William Fischer Agnew and published by . This book was released on 1882 with total page 632 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Bombay Law Reporter written by and published by . This book was released on 1901 with total page 1348 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Rebuilding India written by Vinayak Jain and published by Notion Press. This book was released on 2018-12-26 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: It was an overwhelming majority. For the BJP to have crossed the line on its own was something no one expected, not even the party itself. More than four years down the line, the question arises—has the government lived up to people’s expectations? Rebuilding India does not answer that question for you; it simply lays down facts so that you can reach an informed conclusion. From raging issues such as the bullet train, Prime Minister Modi’s visit to Lahore and the Rafale deal to matters affecting lives of common Indians like inflation, basic infrastructure and healthcare, Rebuilding India attempts to inform the reader about the work done on these aspects and many more in the simplest and most factual manner possible.

Download or read book Administrative Ethics written by R.K. Sirohi and published by Prabhat Prakashan. This book was released on 2021-01-19 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt: Dive into the intricate world of administrative ethics with "Administrative Ethics" by R.K. Sirohi, a comprehensive exploration of the principles, dilemmas, and challenges that shape ethical decision-making in the realm of public administration. Join Sirohi on a thought-provoking journey through the complex landscape of administrative ethics, as he navigates the moral and ethical considerations that confront administrators in their day-to-day responsibilities. Through insightful analysis and real-world examples, Sirohi sheds light on the ethical dilemmas that arise in areas such as policy-making, resource allocation, and public service delivery. Discover the foundational principles of administrative ethics, from transparency and accountability to fairness and justice. Sirohi offers readers a framework for understanding and evaluating ethical issues in the context of public administration, empowering administrators to make informed and morally sound decisions in their professional roles. But "Administrative Ethics" goes beyond mere theoretical discussion—it provides practical guidance and strategies for promoting ethical conduct and integrity within public organizations. Sirohi explores the role of leadership, organizational culture, and institutional mechanisms in fostering a culture of ethics and accountability. With its blend of theory and practice, "Administrative Ethics" is an invaluable resource for students, practitioners, and scholars alike. Whether you're studying public administration, working in government, or simply interested in the ethical dimensions of governance, this book offers insights and perspectives that are both enlightening and relevant. Experience the depth and breadth of "Administrative Ethics" by R.K. Sirohi. Order your copy today and embark on a journey of ethical inquiry and reflection that will challenge and inspire you to uphold the highest standards of integrity and accountability in your administrative endeavors.

Download or read book Keywords for India written by Rukmini Bhaya Nair and published by Bloomsbury Publishing. This book was released on 2020-02-20 with total page 485 pages. Available in PDF, EPUB and Kindle. Book excerpt: What terms are currently up for debate in Indian society? How have their meanings changed over time? This book highlights key words for modern India in everyday usage as well as in scholarly contexts. Encompassing over 250 key words across a wide range of topics, including aesthetics and ceremony, gender, technology and economics, past memories and future imaginaries, these entries introduce some of the basic concepts that inform the 'cultural unconscious' of the Indian subcontinent in order to translate them into critical tools for literary, political, cultural and cognitive studies. Inspired by Raymond Williams' pioneering exploration of English culture and society through the study of keywords, Keywords for India brings together more than 200 leading sub-continental scholars to form a polyphonic collective. Their sustained engagement with an incredibly diverse set of words enables a fearless interrogation of the panoply, the multitude, the shape-shifter that is 'India'. Through its close investigation and unpacking of words, this book investigates the various intellectual possibilities on offer within the Indian subcontinent at the beginning of a fraught new millennium desperately in need of fresh vocabularies. In this sense, Keywords for India presents the world with many emancipatory memes from India.

Download or read book The Current Index written by and published by . This book was released on 1908 with total page 882 pages. Available in PDF, EPUB and Kindle. Book excerpt: