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By Vijay Pal Dalmia, Partner
The essence of a benami is the intention of the party or parties concerned; and not un-often such intention is shrouded in a thick veil which cannot be easily pierced through.
By Vijay Pal Dalmia, Partner
The Hon'ble High Court of Allahabad in the case of Prakash Narain vs. CIT/CWT(1 [1981] 6 Taxman 159 (All)] has held that for determining a particular transaction as benami, following criteria should be fulfilled:-
By Vijay Pal Dalmia, Partner
The Hon'ble Supreme Court of India in the case of Bhim Singh vs. Kaan Singh AIR 1980 (SC), laid down the following principles for deciding whether a transaction is benami or not:-
By Vijay Pal Dalmia, Partner
The Hon'ble High Court of Madras in the case of First ITO vs. MR Dhanalakshmi Ammal 1978 ITR 413 held that the true test to determine whether the transaction is benami or not is to look into the intention of the parties ...
By Vijay Pal Dalmia, Partner
When pursuant to a commitment of the case under Section 209 of the Code of Criminal Procedure, 1973 (Cr.P.C.) the accused is brought before the Court of Session the prosecutor has to open his case by describing the ...
By Rajat Jain
The following are the key takeaways from the progressive judgment authored by Hon'ble Ms. Justice Pratibha M. Singh.
By Vijay Pal Dalmia, Partner
This need to change has been very well recognized by the courts as well as the legislature in India.
By Vaish Associates Advocates
Vaish Associates Budget 2019 presentation.
By Karan Sahi, Suprabh Garg
Family Arrangement is an arrangement between members of a family descending from a common ancestor or near relation trying to sink their differences and disputes, settle and solve their conflicting claims once and for all ...
By Vijay Pal Dalmia, Partner
Section 34 of the Indian Evidence Act 1872 elucidates that books of accounts, including Bank records, which are maintained in the daily course of business in electronic form or otherwise are relevant ...
By Batul Barodawala
Regulatory uncertainty concerning stem cell treatment in India has been a polarizing issue.
By Vijay Pal Dalmia, Partner, Satyam Sharma
The scope of S. 2(1)(u) of PMLA was further expanded by the Finance Act, 2018.
By Vijay Pal Dalmia, Partner, Satyam Sharma
The offence of cross-border implications has been defined u/s 2(1)(ra) of The Prevention of Money Laundering Act, 2002 (hereinafter, PMLA).
By Vijay Pal Dalmia, Partner, Rajat Jain
Process Of Attachment Of Benami Property And Its Adjudication Under Benami Transactions (Prohibition) Amendment Act, 2016
By Vijay Pal Dalmia, Partner, Satyam Sharma
The offence of Money Laundering has been defined u/s 3 of the Prevention of Money Laundering Act, 2002 (hereinafter, PMLA) as an act where:
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