Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
SFIO prosecutions under the Companies Act, 2013 follow a self-contained special procedure, and the investigation report under Section 212(15) is treated as a police report for cognizance purposes. The HC held that this statutory scheme excludes the BNSS proviso on notice before cognizance, because Section 223 applies to Magistrates and not to Special Courts functioning under the Companies Act. The Court further held that the Act overrides inconsistent general criminal procedure, so no pre-cognizance hearing is required before the Special Court in an SFIO complaint.
SFIO prosecutions under the Companies Act, 2013 follow a self-contained special procedure, and the investigation report under Section 212(15) is treated as a police report for cognizance purposes. The HC held that this statutory scheme excludes the BNSS proviso on notice before cognizance, because Section 223 applies to Magistrates and not to Special Courts functioning under the Companies Act. The Court further held that the Act overrides inconsistent general criminal procedure, so no pre-cognizance hearing is required before the Special Court in an SFIO complaint.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4788
Join Channel
TaxTMI 
