Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
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An arrest in one State cannot be followed by production before a remand magistrate in another State without transit remand. The Court also reiterated that grounds of arrest must be explained to the arrested person and furnished in writing as an annexure to the arrest memo, with the place of arrest and grounds properly reflected in the memo. On the uncontroverted record, the arrest memo omitted the place of arrest and the annexed grounds, and no transit remand order was shown. These defects rendered the remand order illegal and the arrest and detention unsustainable; the petitioner was ordered to be released forthwith, with liberty to proceed afresh in accordance with law.
An arrest in one State cannot be followed by production before a remand magistrate in another State without transit remand. The Court also reiterated that grounds of arrest must be explained to the arrested person and furnished in writing as an annexure to the arrest memo, with the place of arrest and grounds properly reflected in the memo. On the uncontroverted record, the arrest memo omitted the place of arrest and the annexed grounds, and no transit remand order was shown. These defects rendered the remand order illegal and the arrest and detention unsustainable; the petitioner was ordered to be released forthwith, with liberty to proceed afresh in accordance with law.
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