Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Jurisdictional threshold for tax offences limits trials to magistrates of specified minimum competence, precluding lower courts. The provision establishes a jurisdictional restriction that offences under the Income-tax Act shall not be tried by courts inferior to a presidency magistrate or a magistrate of the first class, thereby fixing a minimum judicial competence threshold for criminal proceedings under the statute.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Jurisdictional threshold for tax offences limits trials to magistrates of specified minimum competence, precluding lower courts.
The provision establishes a jurisdictional restriction that offences under the Income-tax Act shall not be tried by courts inferior to a presidency magistrate or a magistrate of the first class, thereby fixing a minimum judicial competence threshold for criminal proceedings under the statute.
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