Social forestry expenditure requires activity-based classification, limiting book-profit adjustments and preserving penalty relief where normal additi...
Inaccurate-particulars penalties fail where transfer-pricing documentation shows good faith and due diligence, and underlying capital-gains additions ...
Transfer-pricing tolerance for software sub-licensing falls within the services range, eliminating the adjustment and requiring TDS-credit verificatio...
Accused already on bail should ordinarily receive summons before an arrest warrant is issued after a complaint is transferred to a Special Court. A warrant may follow only where circumstances justify it. Issuing a warrant without first summoning such accused is unlawful and liable to be set aside. The accused must appear on the next listed date; on default, the Trial Court may lawfully adopt measures to secure attendance.
Accused already on bail should ordinarily receive summons before an arrest warrant is issued after a complaint is transferred to a Special Court. A warrant may follow only where circumstances justify it. Issuing a warrant without first summoning such accused is unlawful and liable to be set aside. The accused must appear on the next listed date; on default, the Trial Court may lawfully adopt measures to secure attendance.
Note: It is a system-generated summary and is for quick reference only.