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In a typical case under sec. 138 of the Negotiable Instruments Act, 1881 following proceedings, which we have tried to explain with the help of a flow chart, take place for the prosecution of the offender:-

The CBDT has by Notification dated June 24, 2015 inserted Rule 51A, to define the nature of "business relationship" which is covered by sub-clause (viii) of Explanation below sub-section (2) of Section 288 of the Act.

The Government has by Press Release dated July 1, 2015 notified the date for compliance under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 ("Black Money Act") as September 30, 2015.

A Protocol to Double Taxation Avoidance Agreement between India and Denmark that has entered into force on February 1, 2015, has been notified by Notification No. 45/2015/F No. 503/02/1998-FDI-I.

The Hon'ble High Court of Allahabad in the case of Prakash Narain vs. CIT/CWT(1 [1981] 6 Taxman 159 (All)] has held that for determining a particular transaction as benami, following criteria should be fulfilled:-

The Trade Unions Act, 1926 (the "Trade Unions Act") seeks to provide for the registration of Trade Unions in India and for the protection of the same.

The TRIPS Agreement, provides for the minimum standards of protection for the Industrial Designs.

The European Commission has found that MAN, Volvo/Renault, Daimler, Iveco, and DAF broke EU antitrust rules.

COMPAT has upheld order of CCI whereby it declined to order an investigation into the allegations of abuse of dominance by Vodafone India for levying exorbitant charges for international roaming plan.

CCI vide its order dated July 1, 2016 has given its approval to JSW Energy to acquire 1,000 MW power plant in Chhattisgarh from Jindal Steel and Power Ltd.

Sixteen states with Odisha being the latest State have now ratified the GST Constitutional Amendment Bill.

Vaish Associates organised a Budget Webinar on 4th February, 2022 which was chaired by Mr. Ajay Vohra, Senior Advocate, the leading legal luminary and one of the most respected jurists, who lead the discussions along with Partners of Vaish Associates.

The CCI in its order dated November 17, 2015, has directed the Director General to conduct an investigation against Max Super Specialty Hospital and M/s Becton Dickinson India (P) Ltd. for alleged abuse of dominance pursuant to an information

COMPAT dismissing the appeal filed held that for establishing that Respondent was in a dominant position, the onus lay upon the appellant to produce data/ statistics.

CBIC vide Notification No. 10/2023 – Central Tax dated 10th May 2023, has mandated e-invoicing by registered persons having aggregate turnover exceeding Rs. 5 crore, w.e.f. 1 st August 2023.

The Hon'ble High Court of Delhi in the case of New Age Generators vs. The Commissioner, Value Added Tax, has vide its order dated July 12, 2016 . . .

The regulatory framework and instructions issued by the RBI are compiled in the Master Circulars. The Master Circulars are being updated from time to time as and when the fresh instructions are issued.

CCI has directed multiplex-major PVR to publish details of the proposed combination relating to acquisition of film exhibition business of DLF Utilities Limited.