Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
