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
Income Tax - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Prospective application of Black Money - the Act of 1961 does ...

Case Laws     Income Tax

February 18, 2019

Prospective application of Black Money - the Act of 1961 does not impose a punishment of imprisonment while the Act of 2015 does. In such circumstances, it cannot be said that, the petitioner has been sought to be punished twice for the same offence.

View Source

 


 

You may also like:

  1. Imports of Carbon Black (for rubber application) into India from the People's Republic of China - Notification

  2. Black sand produced during the manufacturing process of castings was held to be a non-dutiable good, not a manufactured product. The tribunal ruled that even if the...

  3. Inquiring into complaints by SEBI - Power conferred on the investigating authority - The punishment of imprisonment or fine will be imposed under Sec.11C(6) only after a...

  4. Deduction u/s 80IB - housing project - sale of flats to family members - application of restriction with retrospective effect or with prospective effect i.e 1.4.2010 -...

  5. Disciplinary proceeding against the govt officer - Punishment of withholding of 10% of monthly pension for a period of three years - misconduct - failure to maintain...

  6. This case pertains to the precedence and priority of consideration between an application filed u/s 54(C) and Section 7 of the Insolvency and Bankruptcy Code (IBC)...

  7. The petitioner filed a refund application within the two-year limitation period for the year 2017-2018 on 17.09.2018, and subsequently filed a fresh refund application...

  8. Admission of Section 9 application filed by Operational Creditor - time limitation - Section 10A of IBC - The Tribunal found that apart from the lease rental of April...

  9. Ceasure of income tax settlement commission - restriction to the filing of the application before the Interim Board for Settlement - The Court found that the...

  10. Rejection of the refund application - rejection on the ground of time limitation - Defective refund application - The High Court held that, even assuming that the...

  11. Offence u/s 276­CC r.w.s 278­E - Prosecution proceedings against the company and its directors - Failure to file to ITR - Section 276­CC of the Act prescribes rigorous...

  12. Levy of Service Tax - business auxiliary service - Tea, an agricultural produce or not - the said Notification does not distinguish between Tea or Green Tea or Black...

  13. Relevant date for filing application by Personal Guarantor as well as Creditor - relevant time from which moratorium shall come into force - when shall the application...

  14. National Financial Reporting Authority Amendment Rules, 2022 - Punishment in case of non-compliance - Notification

  15. Compounding of offence u/s 276-B - application with wrong officer - compounding fees as first application @ 3% OR as second (subsequent) application @ 5% - whether, the...

 

Quick Updates:Latest Updates