Withdrawal of obsolete FEMA circulars streamlines rules on external commercial borrowings, non-resident bond investments, and money transfer sub-agent...
Departmental appeal limitation after call-book recall preserves original filing, while documented correlation supports SAD refund on imported granules...
Income-tax prosecution fails when appellate remand removes its factual foundation; directors require company arraignment for vicarious criminal liabil...
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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.
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