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...
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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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