Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
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Section 628 of the Companies Act, 1956 can apply to an...
Independent professional certification requires pleaded knowledge or complicity for criminal liability; untimely complaints remain barred by limitation.
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Section 628 of the Companies Act, 1956 can apply to an independent professional who certifies statutory e-Forms, but liability requires specific allegations and foundational material showing conscious knowledge of falsity or active complicity. Mere certification, without pleaded knowledge, connivance or direct nexus to falsification, does not establish the required mens rea. For offences punishable by imprisonment up to two years, the limitation period for taking cognizance is three years, calculated from filing of the complaint. A complaint filed after that period, without a condonation application or explanation under the Cr.P.C., is barred by limitation.
Section 628 of the Companies Act, 1956 can apply to an independent professional who certifies statutory e-Forms, but liability requires specific allegations and foundational material showing conscious knowledge of falsity or active complicity. Mere certification, without pleaded knowledge, connivance or direct nexus to falsification, does not establish the required mens rea. For offences punishable by imprisonment up to two years, the limitation period for taking cognizance is three years, calculated from filing of the complaint. A complaint filed after that period, without a condonation application or explanation under the Cr.P.C., is barred by limitation.
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