Friday, April 10, 2020

Retrospective operation of Prohibition of Benami Property Transactions Act, 1988 (PBPT Act)

In our Last Article reported in (2019)108 Taxmann.com 235 (Article) the authors had discussed the concept of Benami Transactions, the amendments introduced by the Benami Transaction (Prohibition) Amendment Act, 2016 (BTP Amendment Act) w.e.f 01’st November 2016 and the possible legal challenges to the Amended PBPT Act (Act).

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