1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
Try both these filters in Case Laws β
Just a moment...
1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
Try both these filters in Case Laws β
Press 'Enter' to add multiple search terms. Rules for Better Search
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
<h1>Delhi High Court converts restraint order to deemed seizure under Income-tax Act, 1961</h1> The High Court of Delhi converted a restraint order to a deemed seizure in a case concerning authorizations under the Income-tax Act, 1961. This ... Company, Search And Seizure The High Court of Delhi ruled on a case involving authorizations under the Income-tax Act, 1961. Restraint orders were issued for refunds due to oversubscription of shares. The restraint order was converted to a deemed seizure, absolving the petitioner of liability under other laws. The petitioner's counsel stated that penalties should not be imposed for inadvertent refunds. The petition was disposed of accordingly.