Cognizance of offences: only tribunals of specified minimum magistracy may try offences under the Direct Taxes Code. Cognizance of offences under the Direct Taxes Code is limited by a jurisdictional threshold: no court inferior to a specified minimum magistracy may take ... Summary
Cognizance of offences: only tribunals of specified minimum magistracy may try offences under the Direct Taxes Code.
Cognizance of offences under the Direct Taxes Code is limited by a jurisdictional threshold: no court inferior to a specified minimum magistracy may take cognizance or try offences under the Code.
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