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...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
Page of 4790
Press 'Enter' after typing page number.
1001 to 1020 of 95794 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Arrest safeguards require communication and furnishing of...
Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate authorisation.
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 communication and furnishing of grounds of arrest and prompt intimation to a friend or relative. The text states that these safeguards were not met where an accused was brought from existing judicial custody under a B-warrant. It also addresses the impropriety of a subsequent Bharatiya Nyaya Sanhita prosecution where a CGST Act prosecution was already pending for what appeared to be the same offence. For an inter-State arrest and transfer, the accused must be produced before a local Executive or Judicial Magistrate for transit remand; absence of such remand independently renders the arrest, detention and remand unlawful. The reported arrest, detention and remand were set aside, subject to fresh lawful action.
Arrest safeguards require communication and furnishing of grounds of arrest and prompt intimation to a friend or relative. The text states that these safeguards were not met where an accused was brought from existing judicial custody under a B-warrant. It also addresses the impropriety of a subsequent Bharatiya Nyaya Sanhita prosecution where a CGST Act prosecution was already pending for what appeared to be the same offence. For an inter-State arrest and transfer, the accused must be produced before a local Executive or Judicial Magistrate for transit remand; absence of such remand independently renders the arrest, detention and remand unlawful. The reported arrest, detention and remand were set aside, subject to fresh lawful action.
Note: It is a system-generated summary and is for quick reference only.