Download or read book Taxmann s Principles of Benami Law Comprehensive treatise on benami law covering its various aspects relationships with related enactments the applicability of evidence rules etc written by G.C. Das and published by Taxmann Publications Private Limited. This book was released on 2023-05-04 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a comprehensive treatise on Benami Law comprising the following: • Detailed Analysis of Various Facets of Benami Law • Interplay with Provisions of Various Related Enactments • Rules of Evidence and its Applicability to Benami Transactions • Issue of Retrospectivity and Perspectivity in the Operation of Law This book will be helpful for tax administrations and tax professionals. The Present Publication is the Latest 2023 Edition and has been amended by the Finance Act 2023. This book is authored by G.C. Das, with the following noteworthy features: • [Explanation to the Minutest Details], which includes the following: o Procedure for Initiation of Benami Proceeding o Provisional Attachment o Issue of Summons and Impounding of Documents, etc., which are foundational requirements. This is an important feature of this book because if the foundational requirements fail, all subsequent proceedings may be void • [Thorough Insights] on the following: o Law on Benami Transactions o Interpretation o Application in Various Practical Situations • [Illustrations] are included in this book to bring out various facets of benami transactions • [Detailed Overview of the Prohibition of Benami Property Transactions Act] that explains the provisions of the Act, including the penalties and prosecution for those entering into benami transactions • [Comprehensive Explanation on the Operation of Benami Law] which is achieved by including discussions on the import of various substantive and procedural aspects of Benami Law and other Allied Laws • [Frequently Asked Questions] are included at the end of the book to have a fair view of the law, at a glance, about the critical aspects relating to the Benami transaction The detailed contents of the book are as follows: • Evolution of the Concept of Benami Transactions in India – An Overview • Concept of 'Benami' – Principles Evolved in Some Landmark Judgements • Sham Transactions and its Characteristics – Changes Effected in Prohibition of Benami Property Transaction Act 1988 • Comparative Table of Various Provisions of the Principal Act 1988 and the Prohibition of Benami Property Transaction Act 1988 – At a Glance • Definition of ‘Property’ and its Scope [Section 2(c) of the Principal Act 1988 and Section 2(26) of the Prohibition of Benami Property Transaction Act 1988] • Benami Property [Section 2(8) of the Prohibition of Benami Property Transaction Act 1988] • ‘Benami Transactions’ – Its Scope [Section 2(a) of the Principal Act 1988 and Section 2(9) of the Prohibition of Benami Property Transaction Act 1988] • Exceptions to Operation of Section 2(9)(A) of the Prohibition of Benami Property Transaction Act 1988 Defining 'Benami Transactions' • Exclusive Categories of Benami Transactions Stipulated in Clause (b), Clause (c) and Clause (d) to Section 2(9) of the Prohibition of Benami Property Transaction Act 1988 • Benamidar (Ostensible Owner) vs Beneficial Owner (Real Owner) [Section 2(10) and 2(12) of the Prohibition of Benami Property Transaction Act 1988 • 'Transfer' under the Prohibition of Benami Property Transaction Act 1988 & other Allied Concepts [Section 2(29) & Section 57 of the Prohibition of Benami Property Transaction Act 1988 • Consequences of entering into benami transactions – Aspects of defence [Section 3, Section 3 and Section 5 of the Principal Act, 1988 and Section 3, Section 4, Section 5 and Section 6 of the Prohibition of Benami Property Transaction Act 1988] • Powers of Authorities to Conduct Enquiry [Sections 18, 19, 20, 21, 22, 23 of the Prohibition of Benami Property Transaction Act 1988] • Power of Authorities [Issue of Summons under Section 19 of the Prohibition of Benami Property Transaction Act 1988] • Power to Impound Documents [Section 22 of the Prohibition of Benami Property Transaction Act 1988] • Issue of Show Cause Notice (SCN) and Provisional Attachment [Section 24 of the Prohibition of Benami Property Transaction Act 1988] • Provisional Attachment [Section 24(3), 24(4) and 24(5) of the Prohibition of Benami Property Transaction Act 1988] • Attachment, Adjudication and Confiscation [Sections 24, 26, 27, 28, 29, 30 to 48, 49, 50 to 52 & Section 66 of the Prohibition of Benami Property Transaction Act 1988] • Special Court – Offence and Prosecution [Sections 50 to 55, 62, 64 and Section 2(16) of the Prohibition of Benami Property Transaction Act 1988] • Issue and Service of Notice and Communication of Order [Sections 25 and 63 of the Prohibition of Benami Property Transaction Act 1988 & Order V of the Civil Procedure Code 1908] • Operation of Benami Law & its Interplay with Income-tax Act 1961 [Sections 68, 69, 69A, 69B, 69C and 69D of the Income-tax Act – Sections 60 and 67 of the Prohibition of Benami Property Transaction Act 1988 • Interplay between Benami Law and other Enactments • Operation of Benami Law [Retrospectivity and Prospectivity] • Burden of Proof in Benami Transactions • Intention and Benami Transaction • Bona Fide Transaction – Scope of • Fraud and Benami Transaction • Doctrine of Substance over Form – Benami Law • Benami Law and Rules of Evidence • Action Points and Time Limts for various Actions under Prohibition of Benami Property Transaction Act 1988 – At a Glance • Frequently Asked Questions (FAQs)
Download or read book Taxmann s Law Relating To Assessment in Search Cases Complete Guidance on Journey of the Assessment Proceedings starting from Issue of Warrant till the Levy of Penalty 2nd Edition October 2020 written by G.C. Das & K.Chandrahas and published by Taxmann Publications Private Limited. This book was released on 2020-10-07 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt: The focus of the book is on assessment in search and seizure cases. Important concepts and principles, which are relevant not only for search cases but also in dealing with regular assessments, have also been put together in this book. This book also deals with the assumption of jurisdiction, retrospective legislation and judicial precedents. The revised edition of this book incorporates a new chapter on ‘Digital Evidence’ in recognition of growing importance of the subject. The Present Publication, authored by G.C. Das and K. Chandrahas, is the Second Edition, as amended by the Finance Act, 2020 and the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. The features of this book are as follows: • Provides a complete journey of the assessment proceedings starting from the issue of warrant till levy of penalty • Complete description of assessment provisions with the help of supporting judicial pronouncements • Comprehensive digest of all Case Laws relating to search and seizure • Subject index to quickly find out the relevant Case Law • Contents of this book are as follows: 𝚘 Warrant of Search – Relevance in Assessment Proceedings 𝚘 Section 153A – An Overview 𝚘 Initiation of Proceedings u/s 153A – Jurisdiction Issues 𝚘 Procedure of Assessment u/s 153A 𝚘 New Claim of Deduction in Proceedings u/s 153A 𝚘 Use of Incriminating Evidence 𝚘 Assessment of Income of ‘Other Persons’ – Section 153C 𝚘 Time Limits for Completing Search Assessments – Section 153B 𝚘 Application and Release of Seized Assets – Section 132B 𝚘 Section 115BBE – An Analysis 𝚘 Seizure of Jewellery – Board’s Instructions and Other Issues 𝚘 Computation of Undisclosed Income Under Sections 153A & 153C – Miscellaneous Issues 𝚘 Statutory Presumptions – Section 132(4A) & Section 292C 𝚘 Notings on Loose Papers – Evidentiary Value 𝚘 Admission 𝚘 Retraction 𝚘 Examination and Cross-Examination of Witness 𝚘 Principles of Natural Justice 𝚘 Concealment Penalties – Then and Now at a Glance 𝚘 Penalty under Section 271AAA 𝚘 Penalty under Section 271AAB 𝚘 Penalty under Section 271AAC 𝚘 Penalty in Search Cases – Explanation 5A to Section 271(1)(c) 𝚘 Penalty for Under-Reporting & Misreporting of Income – Section 270A 𝚘 Recording of Satisfaction in Penalty Proceedings 𝚘 Immunity from Penalty & Prosecution – Section 270AA 𝚘 Prosecution under Section 276C 𝚘 Extrapolation of Sales 𝚘 Suppression of Sales – Application of Section 145 𝚘 Bogus Purchases 𝚘 Stock Verification – Different Aspects 𝚘 Peak Theory 𝚘 Telescoping 𝚘 On-Money Transaction 𝚘 Share Application Money and Section 68 𝚘 Penny Stock Transactions 𝚘 Human Probability Theory 𝚘 Real Income Theory 𝚘 Mutuality Principle 𝚘 Piercing Corporate Veil 𝚘 Prospective and Retrospective Legislation 𝚘 Doctrine of Promissory Estoppel 𝚘 Doctrine of Legitimate Expectation 𝚘 Legal Fiction 𝚘 Assumption of Jurisdiction 𝚘 Legal Precedent 𝚘 Digital Evidence
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