Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
Unsubstantiated exempt agricultural income claim sustains concealment penalty after disclosure only on departmental detection and no bona fide evidenc...
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Written grounds of arrest are mandatory and must be supplied in writing; the court distinguished them from general reasons for arrest and held that the petitioners had, on the record, received written grounds, so the challenge based on non-supply failed. At the bail stage, the court held that economic offences involving fake invoices and fraudulent input tax credit do not require the arresting agency to reproduce every item of evidence in the grounds of arrest, so long as the substance of the allegations and basis of arrest are conveyed. Finding prima facie material, including statements, seized devices, chats and forensic material, and noting alleged non-cooperation, the court refused bail.
Written grounds of arrest are mandatory and must be supplied in writing; the court distinguished them from general reasons for arrest and held that the petitioners had, on the record, received written grounds, so the challenge based on non-supply failed. At the bail stage, the court held that economic offences involving fake invoices and fraudulent input tax credit do not require the arresting agency to reproduce every item of evidence in the grounds of arrest, so long as the substance of the allegations and basis of arrest are conveyed. Finding prima facie material, including statements, seized devices, chats and forensic material, and noting alleged non-cooperation, the court refused bail.
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