Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Arrest safeguards require recorded and furnished grounds of...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustainable.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Arrest safeguards require recorded and furnished grounds of arrest and actual intimation of arrest to a friend or relative; merely informing an accused of a right to communicate does not establish compliance. The text states that failure to meet these requirements rendered the arrest, detention and remand illegal. It further notes that where proceedings already concern the same alleged offence under the CGST Act, described as a complete code, subsequent police implication under the B.N.S.S. is not justified. Inter-State transfer from custody also requires production before the appropriate local Magistrate and transit remand; absence of transit remand is identified as an additional illegality.
Arrest safeguards require recorded and furnished grounds of arrest and actual intimation of arrest to a friend or relative; merely informing an accused of a right to communicate does not establish compliance. The text states that failure to meet these requirements rendered the arrest, detention and remand illegal. It further notes that where proceedings already concern the same alleged offence under the CGST Act, described as a complete code, subsequent police implication under the B.N.S.S. is not justified. Inter-State transfer from custody also requires production before the appropriate local Magistrate and transit remand; absence of transit remand is identified as an additional illegality.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4786
Join Channel
TaxTMI 
