Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
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...
Insolvency and BankruptcyFebruary 15, 2022Case LawsHC
Jurisdiction to entertain the complaint filed by the respondents - which class of Special Courts, created by Companies Act (amendment) 2017, is empowered to try the offences under the I.B. Code? - it is clear that Special Court comprising of a Metropolitan Magistrate “Issue Process”, under Section ”, under Section or Judicial Magistrate First Class is to try “Issue Process”, under Section other offences”, under Section. The phrase other offences contained in section 435 (2) (b), “Issue Process”, under Section ”, under Section in contradistinction to section 435 (2) (a) of CA 2013, would include (1) offences under the I.B. Code, and (2) offences under the CA 2013 but carrying punishment of imprisonment of less than two years. - HC
Jurisdiction to entertain the complaint filed by the respondents - which class of Special Courts, created by Companies Act (amendment) 2017, is empowered to try the offences under the I.B. Code? - it is clear that Special Court comprising of a Metropolitan Magistrate “Issue Process”, under Section ”, under Section or Judicial Magistrate First Class is to try “Issue Process”, under Section other offences”, under Section. The phrase other offences contained in section 435 (2) (b), “Issue Process”, under Section ”, under Section in contradistinction to section 435 (2) (a) of CA 2013, would include (1) offences under the I.B. Code, and (2) offences under the CA 2013 but carrying punishment of imprisonment of less than two years. - HC
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