Scientific research approval grants a research association tax recognition, subject to annual donor reporting, certification, and regulatory complianc...
Judicial discipline requires consistent reassessment treatment where identical facts were decided for the same taxpayer in the preceding assessment ye...
Section 223(1) BNSS requires a proposed accused to be heard before cognizance of a PMLA complaint where the BNSS governs the cognizance stage. Section 44(1)(b) PMLA permits direct cognizance without committal but does not displace incorporated complaint safeguards; Sections 46 and 65 preserve criminal procedure unless inconsistent with the PMLA. Section 71 operates only upon inconsistency. Registration or listing of a complaint before BNSS commencement is administrative, not a pending inquiry under the saving clause, absent judicial application of mind. Non-compliance with the hearing requirement renders cognizance invalid and requires reconsideration from that stage; the hearing addresses prima facie cognizance, not trial merits.
Section 223(1) BNSS requires a proposed accused to be heard before cognizance of a PMLA complaint where the BNSS governs the cognizance stage. Section 44(1)(b) PMLA permits direct cognizance without committal but does not displace incorporated complaint safeguards; Sections 46 and 65 preserve criminal procedure unless inconsistent with the PMLA. Section 71 operates only upon inconsistency. Registration or listing of a complaint before BNSS commencement is administrative, not a pending inquiry under the saving clause, absent judicial application of mind. Non-compliance with the hearing requirement renders cognizance invalid and requires reconsideration from that stage; the hearing addresses prima facie cognizance, not trial merits.
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