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By Vijay Pal Dalmia, Partner, Aditya Dhar
At present, Section 2 (9) (A) of The Prohibition of Benami Property Transactions Act, 1988 as amended by The Benami Transactions (Prohibition) Amendment Act, 2016 sets out certain exceptions to the ...
By Vijay Pal Dalmia, Partner, Rajat Jain
Pursuant to a Public Interest Litigation titled Siddharth Dalmia & Vijay Pal Dalmia Vs. Union of India, Ministry of Home Affairs, Ministry of Finance & Reserve Bank of India being W.P.(C) No. 001071 / 2017 ...
The intention of the legislature is pretty clear from recent development in the field of law dealing with white-collar crimes.
By Vijay Pal Dalmia, Partner
DTAA (Double Taxation Avoidance Agreement) refers to a Tax Treaty that is entered between two countries. The purpose of such Agreements is to make sure that a person does not suffer duplication of taxes.
By Vaish Associates Advocates
The corporates by and large procure funding through equity, debt or a combination of both. The ECB deals with the debt branch of the funding wherein the corporates obtain funding from foreign body corporates.
By Gaurav Jain
With an intent to tax illegitimate / undisclosed foreign income and assets earned / acquired outside India by residents to India, the Central Government had enacted The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 ...
By Vaish Associates Advocates
NCLAT approves the resolution plan submitted by ArcelorMittal in the resolution proceedings in respect of Essar Steel India Limited while modifying the distribution of money to the financial and the operational creditors.
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 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 ...
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