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Thursday, May 21, 2020

[ACCA_Profs] Comprehensive Analysis Of The Definition Of A Benami Transaction

 

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Comprehensive Analysis Of The Definition Of A Benami Transaction

CA Tilak Chandna has analyzed in a meticulous manner the definition of the term "benami transaction" in section 2(9) of the Prohibition of Benami Transactions Act, 1988. He has explained precisely which transactions are, and which are not, covered by the definition of the term.. All the important legal precedents on the issue, of the Indian Courts as well as that of the foreign courts, have been referred to

See Also: Digest of case laws (updated regularly) containing latest judgements reported in BCAJ, CTR, DTR, ITD, ITR, ITR (Trib), Chamber's Journal, SOT, Taxman, TTJ, BCAJ, ACAJ, www.itatonline.org and other journals


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itatonline.org

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Latest:

Concept Of 'Transfer' In Light Of Section 2(47) Of The Income-tax Act, 1961

Advocate Sameer Bhatia has dealt with the interplay between sections 2(47) and 45 of the Income-tax Act, 1961 and the provisions of the Transfer of Property Act, 1882 and the Registration Act, 1908. He has also dealt with the controversial question whether a "transfer" is complete on the date of the agreement to sell or on the date of physical possession/registration of documents. All the relevant judgements as well as Circulars of the CBDT have been referred to by the Ld. Author

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