Mis-declaration and Concealment: confiscation affirmed, transaction value re-determined and mandatory penalty sustained; redemption allowed on payment...
Infrastructure facility: energy-efficient public lighting held integral to road projects, qualifying the operator as a developer and eligible for dedu...
Fourth Proviso to Section 153A: extended-period inquiry requires a reasonable, material-based satisfaction that escaped income likely exceeds the thre...
Defective arrest memo, non-disclosure of the place of arrest, and absence of lawful transit remand are treated as vitiating detention; the remand order is described as having been passed without application of mind. The discussion also says non-supply of "reasons to believe" did not invalidate the arrest, because those reasons are for judicial scrutiny rather than communication to the arrestee.
Defective arrest memo, non-disclosure of the place of arrest, and absence of lawful transit remand are treated as vitiating detention; the remand order is described as having been passed without application of mind. The discussion also says non-supply of "reasons to believe" did not invalidate the arrest, because those reasons are for judicial scrutiny rather than communication to the arrestee.
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