Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
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In economic offences punishable up to seven years, continued detention is not automatic: the court must assess personal liberty, the need for custodial interrogation, the risk of tampering, the risk of absconding and the triple test for bail. The text notes that seriousness of the allegation alone does not justify refusal where the complaint has already been filed, no further police custody is sought, and the prosecution case depends largely on documentary, electronic and seized material. On that footing, the seized goods and machinery reduced the need for custody, the disputed nature of the material was left for trial, and bail was granted subject to conditions.
In economic offences punishable up to seven years, continued detention is not automatic: the court must assess personal liberty, the need for custodial interrogation, the risk of tampering, the risk of absconding and the triple test for bail. The text notes that seriousness of the allegation alone does not justify refusal where the complaint has already been filed, no further police custody is sought, and the prosecution case depends largely on documentary, electronic and seized material. On that footing, the seized goods and machinery reduced the need for custody, the disputed nature of the material was left for trial, and bail was granted subject to conditions.
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