Articles & Presentation

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) ( [2018]255TAXMAN50(Delhi)) the Hon’ble court propounded the following principles relating to sanction granted under Sec. 279 of the Income Tax Act, 1961, for prosecution of an offender:

1. It is

Read More
View Article / Presentation

Constitutionality of Section 45(1) of the PMLA (AML India) - imposing two further conditions for release on bail – Held Constitutional

The Supreme Court of India in the case of Nikesh Tarachand Shah  vs. UOI (Writ Petition (Criminal) no. 67 of 2017 and other writs  (https://supremecourtofindia.nic.in/supremecourt/2017/13393/13393_2017_Judgement_23-Nov-2017.pdf ), has declared Section 45(1) of the Prevention of Money Laundering Act, 2002, insofar as it imposes two further conditions for release on bail,
Read More
View Article / Presentation
Connect With Us Social Media