Section 80P business attribution: ITAT allows deduction on investment interest and ancillary receipts, but excludes staff-loan and other non-eligible ...
Judicial review of arrest under special statutes is limited to examining compliance with statutory and constitutional safeguards, not the sufficiency of the material supporting the arresting authority's belief. On the record, the Court noted that reasons to believe and grounds of arrest were documented, digitally signed, served in Hindi, and acknowledged, while arrest intimation was also communicated to the petitioner's wife; it therefore found no violation of Articles 21 or 22. The remand order was upheld because the Magistrate expressly recorded compliance with Sections 47 and 48 of the BNSS and found the arrest justified, so the objection that it was non-speaking or contrary to natural justice failed.
Judicial review of arrest under special statutes is limited to examining compliance with statutory and constitutional safeguards, not the sufficiency of the material supporting the arresting authority's belief. On the record, the Court noted that reasons to believe and grounds of arrest were documented, digitally signed, served in Hindi, and acknowledged, while arrest intimation was also communicated to the petitioner's wife; it therefore found no violation of Articles 21 or 22. The remand order was upheld because the Magistrate expressly recorded compliance with Sections 47 and 48 of the BNSS and found the arrest justified, so the objection that it was non-speaking or contrary to natural justice failed.
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